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This study examined the educational tools used in teaching ethics in the Tunisian audit context. Data collection was based observation of ethics education sessions. The findings identified a large difference between the observed teaching practices of ethics education and the requirements of international education standards. The data collected and the discussion of the findings revealed the main challenges in teaching ethics to auditors in addition to certain innovative educational tools that can be used by future professionals when confronted with difficult situations in the workplace.

The use of international standards in ethics education in the Tunisian audit context