Abstract

It must accountant - during his time - in order to take into account the public interest and to comply with the ethical requirements of the rules of professional conduct.
The research problem has been formulated through the following questions:
Is there a legitimate basis for ethics in Islamic accounting thought? And what is the comparison between the ethics of the accounting and auditing profession and the international Islamic Charter of Ethics accountant and auditor?
Search derives its importance from the overall importance of ethics in the practice of any profession of professions, including accounting, and the role of blogging in the rationalization of ethical behavior of accountants and auditors to achieve the objectives sought by the accounting profession.
The research aims to the following:
1 - to clarify the theoretical framework for the ethics of the accounting and auditing profession in the situation in the curriculum of Islamic law.
2 - Identification Authority Accounting and Auditing Organization for Islamic Financial Institutions AAIOFI.
3 - Comparison of the International Ethics (situation) Islamic counterpart.
Find premise: The search is based on the following two hypotheses:
1 - The ethics of a legislative basis in the Islamic accounting thought.
2 - There are no significant differences between the ethics of the accounting and auditing profession and the international Islamic Charter of Ethics accountant and auditor with regard to professional matters, while the Islamic Charter differs from its international counterpart of being involved suit the nature of the principles of Islamic institutions.
Has been reached to many, the most important results as follows:
1. The presence of significant differences between Islamic financial institutions and conventional impact on the nature of the work of accountants and auditors, has necessitated the development of rules and codes of ethics, both in financial institutions or traditional Islamic be compatible with the distinctive nature of those institutions.
2. A more comprehensive Islamic Charter for being included international rules (situation) as well as the Islamic principles that suit the nature of Islamic financial institutions.
Has been progress in many of the most important recommendations:
1. Work on the adoption of the Charter being an Islamic fits the nature of Muslim societies and is therefore fit the financial institutions that operate in these communities.
2. Take advantage of the Arab and international experiences for the issuance of a comprehensive code of professional conduct of accountants and auditors in Iraq.
Need to be a code of professional conduct for accountants abreast of professional and technical developments that have affected the profession