摘要：The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemmas. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and suggested factors that may affect ethical judgement decision. The suggestion model proposes that ethical sensitivity is influenced by religiosity. Nonetheless, the influence of religiosity on ethical sensitivity is expected to be stronger at higher level of ethical climate.
关键词：Auditors; Ethical sensitivity; Religiosity and Ethical climate
