THE SIGNIFICANCE OF ETHICAL CONDUCT FOR THE ACCOUNTING PROFESSION

Mihaela Dutescu

Revista Economica, 2012, vol. Supplement, issue 4, 254-256

Abstract: By their nature, the financial and accounting activity, control, audit are closely related to ethics. Professional ethics may be understood in two ways: as an ethical reflection applied to a certain field of activity (profession) or as rules established by a professional group to warrant the practices of each of its members, reunited in a code, inclusively the deontological code of the profession. The subject of ethics in financial audit is debated both countrywide and globally due to the current international economic and political conditions. By this article is argued the need of ethics in financial audit, starting from the basic characteristic of this profession, the defining features of a profession are presented, the main characteristics of the financial auditor profession are analyzed, the main conflicts and pressures to which the financial auditor is subject are presented.

Date: 2012
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