Principles and Ethical Values in Public External Audit Activity

Nicu Marcu ()
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Nicu Marcu: University of Bucharest

A chapter in Current Issues in Corporate Social Responsibility, 2018, pp 185-194 from Springer

Abstract: Abstract Ethics in the public external audit is not an academic subject or one for public debate. The article is an analysis of the ethics impact in this field and the potential consequences of breaching ethics in the exercise of function by a public external auditor. To underline public external auditor’s general ethical values and principles, this paper will present, in general, the conceptual approaches of the ethics and, in particular, the activity of the external audit.

Keywords: Public institutionsPublic Institutions; Supreme Audit Institutions (SAI); accountingAccounting; Public interestInterest; Business ethicsBusiness Ethics (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-70449-4_12

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DOI: 10.1007/978-3-319-70449-4_12

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