Ryzyko etyczne w zawodzie księgowego
Ethical risk in the accounting profession

Summary/Abstract: Purpose - to present the factors influencing the propensity to take unethical actions and demonstrate the threats to ethical conduct with which professional accountants come into contact. For exposure of the problem presented the issue of the ethical risk and pointed out the safeguards. Design/Methodology/Approach — the paper is based on an analysis of the literature, the method of analysis of sources was used. Findings — the article focuses on the essence of ethical risk, indicating threats to compliance with the ethical principles and presents the categories of safeguards to eliminate threats or reduce them to an acceptable level. Originality/Value — the article explains the essence of ethical risks in the accounting profession, it emphasise the importance of a moral features of professional accountant in prevent- ing unethical conduct.

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