The book The Art of Being Moral in Auditing. Ethical Dilemmas between the Moral and the Legal is an adage to auditing that wants to raise awareness in those who have the role of upholding truth through the provision of audit services. So the thesis is an attempt to analyse and raise awareness of where audit services stand about morality and ethics in the light of the inherent ethical dilemmas in our society. Starting from the premise that you don t write because you know but you write because you want to discover through this study we continue the research in auditing this time analysing a topic that has caused quite a few controversies that are only solved at a theoretical level namely the ethical dilemmas that can distort the auditors perception of the surrounding reality. This research is ided into three equal parts that aim to solve or just highlight some problems that can be debated for a long time at a theoretical level but which require a revolution in auditing or more precisely an awareness of the respective auditor of the inidual a dichotomous being who can be easily influenced or very little aware of his her own behaviour. The book The Art of Being Moral in Auditing. Ethical Dilemmas between the Moral and the Legal is addressed to all readers who are trying to decipher the ethical dilemmas in auditing related to the surrounding reality dressed up in legislative slides.