Abstract
In the last two decades and after the collapse continued for many companies in developed countries as Enron and the company was born Com Telecom and other companies after the financial crises that began rocking economies of the world have increased the need to distinguish between acceptable behavior and unacceptable ones morally, especially the most important causes of crashes and financial crises due to the weakness of practitioners of the accounting profession and auditing ethics, especially since the Administration has always sought to influence the profits of companies to achieve the benefits of self through the manipulation of accounting policies, which affect the quality of accounting information disclosed in financial reports, and here comes the role of the auditor to comply with professional ethics and disclosure of methods of earnings management, as reflected in the credibility of financial reporting and the evacuation of his responsibility commitment to the third party role and importance of this research derives its importance from the importance of professional conduct. The objective of this research illustrate the importance of commitment contains the professional standards of ethical behavior in reducing earnings management methods, which lead to the loss of credibility and reliability of the information contained in the accounting and financial reporting at the same time the importance of that in the evacuation of the responsibility to audit the third party. The research on the premise that: ((The auditor's role is important in detecting earnings management techniques if they committed to the ethics of his profession and what is dictated by the norms and rules of professional conduct )) ".
