Oswald Chambers in his book “My Utmost For His Highest” wrote:
Conscience is that ability within me that attaches itself to the highest standard I know, and then continually reminds me of what that standard demands that I do. It is the eye of the soul which looks out either toward God or toward what we regard as the highest standard.
This explains why conscience is different in different people. If I am in the habit of continually holding God’s standard in front of me, my conscience will always direct me to God’s perfect law and indicate what I should do. The question is, will I obey?
I have to make an effort to keep my conscience so sensitive that I can live without any offense toward anyone. I should be living in such perfect harmony with God’s Son that the spirit of my mind is being renewed through every circumstance of life, and that I may be able to quickly “prove what is that good and acceptable and perfect will of God.”