The importance of accounting principles in the accounting profession
Daniela Raluca Patrascu ()
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Daniela Raluca Patrascu: Valahia University of Targoviste
Social-Economic Debates, 2014, vol. 3, issue 2, 47-50
A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst misinformation, omissions or misleading information.
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