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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????? ????? ?????????? ?? ????????
Professional ethics for accountant sand auditors |
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| Creator |
??????, ?.?.
??????????, ?.?. Zamula, I.V. Levkivska, O.Y. |
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| Subject |
?????????? ?????
?????? ????? ???????? ??????????? ????? ????? ?????????? ????? ???????? professional ethics the Code of Ethics the principles of professional ethics ethics for accountants ethics for auditors |
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| Description |
??????????? ?????????? ?? ?????????? ?? ?????????????? ???????? ???????? ??????????? ????? ?????????? ?? ????????, ?????????? ???????? ????? ??????????? ???????????. ?????????? ?????????????? ???????? ??????????? ????? ?????????? ?? ????????, ?????? ?? ?????????????? ?? ????????? ??????? ????????, ??? ??????? ????????? ?? ??????? ??? ?????????? ??????? ? ?????????. ????????? ????? ???????????? ?????? ???????????? ??????. ???????? ?????????????? ?????? ?????????? ??????????????? ????????? ??????????? ????? ??????????? ?? ????????? (???????? ????????, ??????? ??????, ???????, ????????? ?????????, ?????), ? ????? ????????? ?????????? ?????? ? ???????? ??????????, ??????????? ???????????? ?????????????, ???????? ?? ???????????? ?????? ? ????? ???????????? ?????????? ???? ??????. The research is directed to outline and characterize the basic statements of professional ethics for accountant sand auditors, that are determined by the Code of Ethics for Professional Accountants. It has been considered the fundamental principles of professional ethics for accountant sand auditors, their characteristics and the main advantages that are gained by accountants and auditors from adhering to each of the principles. It has been determined the levels of ensuring the quality of auditing services. It has been given the characteristics of the threats to adherence to the fundamental principles of professional ethics for accountant sand auditors (self-interest, self-assessment, protection, personal relationship, pressure), as well as the precautions in working environment and those established by professional organizations, laws or normative acts to prevent the above mentioned threats. |
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| Date |
2016-04-20T09:47:59Z
2016-04-20T09:47:59Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2976
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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