PROFESSIONAL ETHICS OF ACCOUNTANT, AUDITOR AND TAXPAYER AS A FACTOR OF FORMING PUBLIC OPINION

Authors

DOI:

https://doi.org/10.29038/2786-4618-2022-01-25-33

Keywords:

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.

References

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Published

2022-04-01

How to Cite

[1]
Kulynych, M., Skoruk, O. and Safarova, A. 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.

Issue

Section

ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG