Investigation of the relationship between knowledge level of BDS 701 standards and professional ethics perceptions of certified public accountants in Ankara

The main purpose of this study is to investigate the relationship between professional ethical perception levels and knowledge of SMMMs in terms of levels of the BDS standards. In our study, the concept of BDS will be discussed first and information about the history, applications and scope of this concept will be given. Secondly, the concept of professional ethics will be examined and, in this part, the answers to the questions of ethics and ethical principles will be sought. In the third part of our research, the concept of professional ethics will be examined in a little more detail and some suggestions are made about the termination of unethical principles and unethical behaviors. In addition, this section examines the sanctions against unethical behavior from the perspective of the law. As a result of the study, the relationship between professional ethics perception and knowledge levels related to BDS standards is determined. The rate of adoption of professional ethics behaviors of SMMMs with a large knowledge base of standards is higher than the rate of adoption of professional ethics behaviors of SMMMs who have no knowledge of these standards.