Open AccessPROFESSIONAL ETHICS OF ACCOUNTANT, AUDITOR AND TAXPAYER AS A FACTOR OF FORMING PUBLIC OPINION
Author(s) -
Myroslаvа Kulynych,
Олена Скорук,
Анна Таджидінівна Сафарова
Publication year - 2022
Publication title -
ekonomìčnij časopis volinsʹkogo nacìonalʹnogo unìversitetu ìmenì lesì ukraïnki
Language(s) - English
Resource type - Journals
eISSN - 2786-4618
pISSN - 2786-460X
DOI - 10.29038/2786-4618-2022-01-25-33
Subject(s) - taxpayer , audit , accounting , professional ethics , compliance (psychology) , ethical code , business , officer , public relations , legislation , auditor independence , external auditor , political science , psychology , law , social psychology , internal audit , joint audit
The article describes the features of professional ethics of accountants, auditors and tax officers as an importantcondition for achieving the better productivity. The essence of the concept of professional ethics is stated. Professionalethics is a code of rules that determine the behavior of a specialist in the performance of professional duties andguarantee compliance with moral norms within the current legislation. The basic principles of ethics of professionalaccountants are clarified. The algorithm of identification and assessment of threats to the observance of basic principlesand application of precautionary measures is determined. It is established that the observance of professional ethics byan accountant, auditor and tax officer is one of the most important factors of clients' trust in the results of their work.