Which of the following is included in auditor ethics?

Confidentiality is a fundamental principle of auditor ethics. It obligates auditors to protect the privacy of the information they encounter during audits and to ensure that sensitive data is not disclosed without proper authority or legal obligation. Maintaining confidentiality fosters trust between the auditor and the organizations they assess, allowing for a more open and honest exchange of information. This principle is vital for preserving the integrity of the auditing process, as it ensures that stakeholders can share pertinent details without fear of exposure.

In contrast, options like creative interpretation of facts or subjective analysis undermine the integrity and objectivity required in auditing practices. These approaches can lead to biased conclusions and compromise the reliability of audit findings. Prioritizing personal gain also contradicts auditor ethics, as it moves the focus away from the organization's needs and leads to possible conflicts of interest. In essence, confidentiality upholds the core values of professionalism and trust, which are essential for effective and ethical auditing.