Problems of applying the norms of professional ethics in the activity of the auditors of Ukraine
The article of Doctor of Economic Sciences, professor, DVNZ of «Kiev National Economic University named after Vadim Getman» V. Bondar about the problems of application of the norms of professional ethics in the activity of the auditors of Ukraine was published in the magazine «Statistics of Ukraine».
The article refers to professional ethics as a moral code and a set of rules of conduct. The code of professional ethics is necessary to ensure the confidence in the quality of the services provided by the representative of the profession.
Auditor ethics practically fixes and reflects a high degree of regulation of many aspects of moral activity of auditors. Much of the ethical provisions are reflected and enshrined in the laws, regulations and the code of professional ethics of the auditor. As a system of special knowledge about the morality of the auditor, ethics study the scope of his consciousness and behavior, moral relations and patterns of their formation. The professional maturity of the auditor is characterized not only by knowledge, skills and skills, but also by the appropriate level of morality of the individual, by the development of the moral requirements of his profession.
The study is devoted to numerous problems arising in connection with the lack of compliance with the principles of professional ethics by the auditors, provoking not only doubts about the reliability of the published findings, but also the global mistrust of users of financial statements in the audit profession. This, in general, creates obstacles to ensuring transparency of mechanisms for disclosure and verification of information by enterprises in Ukraine, does not contribute to the formation of an appropriate investment climate.
Based on the results of the study, the system of organizational support for creating an environment is substantiated adherence to the principles of professional ethics in the course of performing audit tasks on the basis of concretizing measures to identify and eliminate threats to the independence of the auditor. In this regard, the structure and content of the relevant organizational and administrative documentation, which is part of the internal system for quality control of audit services, is proposed.
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