PROFESSIONAL ETHICS OF ACCOUNTANT, AUDITOR AND TAXPAYER AS A FACTOR OF FORMING PUBLIC OPINION
DOI:
https://doi.org/10.29038/2786-4618-2022-01-25-33Keywords:
ethics, professional ethics, ethical behavior, International Code of Ethics for Professional Accountants, fundamental principles.Abstract
The article describes the features of professional ethics of accountants, auditors and tax officers as an important
condition for achieving the better productivity. The essence of the concept of professional ethics is stated. Professional
ethics is a code of rules that determine the behavior of a specialist in the performance of professional duties and
guarantee compliance with moral norms within the current legislation. The basic principles of ethics of professional
accountants are clarified. The algorithm of identification and assessment of threats to the observance of basic principles
and application of precautionary measures is determined. It is established that the observance of professional ethics by
an accountant, auditor and tax officer is one of the most important factors of clients' trust in the results of their work.
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Center of educational literature. [in Ukrainian].
3. Zamula I. V., Levkivska O. Ya. (2015) Profesiina etyka bukhhaltera ta audytora. Problemy teorii ta
metodolohii bukhhalterskoho obliku, kontroliu i analizu [Professional ethics of accountant and auditor. Problems of
theory and methodology of accounting, control and analysis], № 1(31). pp. 156–164. [in Ukrainian].
4. Mizhnarodnyi kodeks etyky profesiinykh bukhhalteriv (vkliuchaiuchy Mizhnarodni standarty nezalezhnosti),
vydannia (2018) available at : https://mof.gov.ua/storage/files/kodex_et.pdf (accessed 01 December 2021). [in
Ukrainian].
5. Nuzhna O. A. (2021) Profesiina etyka ta yii mistse u pidhotovtsi fakhivtsiv z obliku i opodatkuvannia.
Ekonomichnyi forum [Professional ethics and its place in the training of specialists in accounting and taxation.
Economic Forum]. 2021. № 2. pp. 142–147. [in Ukrainian].
6. Pro zatverdzhennia Pravyl etychnoi povedinky v orhanakh Derzhavnoi fiskalnoi sluzhby: Nakaz DFS Ukrainy
№ 93 vid 26 cherv. 2020 r. [On approval of the Rules of ethical conduct in the bodies of the State Fiscal Service: Order
of the SFS of Ukraine № 93 of June 26. 2020] available at : http://sfs.gov.ua/pro-sfs-ukraini/struktura-/aparat-/viddilzapobigannya-ta-viyavlennya-korup/povidomlennya/antikoruptsiyna-diyalnist-/73629.html (accessed 01 December 2021).
7. Pro zatverdzhennia Pravyl etychnoi povedinky v orhanakh Derzhavnoi podatkovoi sluzhby : Nakaz DPS
Ukrainy vid 02 ver. 2019 r. № 52 (u redaktsii nakazu Derzhavnoi podatkovoi sluzhby Ukrainy vid 23 chervnia 2021 r.
№ 635) [On approval of the Rules of ethical conduct in the bodies of the State Tax Service: Order of the State Tax
Service of Ukraine of 02 September 2019 № 52 (as amended by the order of the State Tax Service of Ukraine of June
23, 2021 № 63] available at: https://tax.gov.ua/diyalnist-/zakonodavstvo-pro-diyalnis/nakazi-pro-diyalnist/73616.htm
(accessed 01 December 2021). [in Ukrainian].
8. Pro derzhavnu sluzhbu : Zakon Ukrainy №889-VIII vid 10 hrud. 2015 r. [On Civil Service: Law of Ukraine
№889-VIII of December 10. 2015] available at: https://zakon.rada.gov.ua/laws/show/889-19#Text (accessed 01
December 2021). [in Ukrainian].
9. Profesiina etyka v roboti bukhhaltera (2019) O. I. Luhova, A. V. Yeremenko, I. O. Kyrychenko, Yu. S.
Kosovska. Elektronne naukove fakhove vydannia «Modern Economics» [Professional ethics in the work of an
accountant / Electronic scientific professional publication "Modern Economics"]. № 13. pp. 154–160. available at:
http://dspace.mnau.edu.ua/jspui/bitstream/123456789/5645/1/luhova.pdf (accessed 01 December 2021). [in Ukrainian].
10. Salova N. (2015) Profesiina etyka audytora: fundamentalni pryntsypy. Audytor Ukrainy. № 6(235)
[Professional ethics of the auditor: fundamental principles. Auditor of Ukraine. 2015. № 6 (235)]. pp. 14–19. [in
Ukrainian].
11. Shulha, S. V., Parkhomenko, Ye. Yu. (2019) Profesiina etyka audytora v umovakh yevrointehratsii: zmist ta
instytutsiini aspekty rehuliuvannia [Professional ethics of auditor in the conditions of european union integration:
content and institutional aspects of adjustment. Efektyvna ekonomika – Effective Economy, №3]. available at:
http://www.economy.nayka.com.ua/pdf/3_2019/49.pdf (accessed 01 December 2021). [in Ukrainian].
12. Ziembinski Z. Podstawy nauki o moralnosci : Skrypt dla studentów prawa. Poznan :
Uniw. in. A. Mickiewicza, 1981.132 p. [in Poland].
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Published
2022-04-01
Issue
Section
ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG
How to Cite
[1]
2022. PROFESSIONAL ETHICS OF ACCOUNTANT, AUDITOR AND TAXPAYER AS A FACTOR OF FORMING PUBLIC OPINION. Economic journal of Lesya Ukrainka Volyn National University. 1, 29 (Apr. 2022), 25–33. DOI:https://doi.org/10.29038/2786-4618-2022-01-25-33.
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