REFLECȚII CONCEPTUALE PRIVIND ASPECTELE DE MORALĂ, ETICĂ ȘI CONDUITĂ ÎN ACTIVITATEA PROFESIONALĂ A CONTABILILOR ȘI AUDITORILOR
CONCEPTUAL REFLECTIONS ON THE MORAL, ETHICAL AND CONDUCT ASPECTS IN THE PROFESSIONAL ACTIVITY OF ACCOUNTANTS AND AUDITORS

Summary/Abstract: The article reveals that a distinct feature of any profession is the acceptance of its obligations to the public. At the same time, the profession of accountant or auditor is largely determined by such a characteristic as the observance of professional ethics. An accountant or auditor, as a professional, must assume a certain responsibility to the public to behave virtuously, even if this may require personal sacrifice. This is necessary because the attitude and behavior of accountants and auditors in the provision of professional services influences the economic well-being of society as a whole. In this regard, the authors discussed some conceptual reflections and aspects of conduct that must be strictly observed in the professional activity of accountants and auditors in order to strengthen public confidence in this profession.

• Details
• Contents