by Gordon Cohn, Ph.D. "Auditing is an ethically precarious profession. In other disciplines, the major responsibility is assisting the client. ... On the other hand, auditors confront more complicated professional issues. Although they are compensated by the client, their primary focus is to represent the public...."

published by the AAAS Scientific Freedom, Responsibility and Law Program, in conjunction with its Professional Society Ethics Group and the AAAS Committee on Scientific Freedom and Responsibility.