The diploma thesis deals with research of the role and importance of business ethics in audit procedures. Ethics is a set or system of principles of moral behavior of a society. When we talk about business ethics, we mean the application of ethical principles in all business activities. The paper will look at the role and implementation of business ethics in audit activity through the principles of professional ethics and the code of ethics of auditors. The paper analyzes audit as an activity, its basic types, purpose, and goals of audit, as well as audit standards. In order to determine the role of ethics in audit procedures, the paper considers the concept of ethics, both on a general level and in business relations. There is an emphasis on the role of ethics in the auditing profession, but also on reading the auditor's code of ethics and the principles of auditor's professional ethics. In addition, the paper cites some global examples of unethical behavior in auditing to explain the application of business ethics in auditing. Therefore, the main goal of the theoretical part of this paper is aimed to emphasize the importance of ethical principles and professional behavior in audit procedures. In the empirical part of the work, a survey was conducted on the role and importance of business ethics in audit procedures. Research participants gave answers to survey questions with the aim of obtaining results about ethical or unethical behavior in audit procedures.