Auditor integrity

 Auditor values Essay

AUDITOR´S VALUES IN THE CIRCUMSTANCE OF GLOBAL CATASTROPHE

Dana Simona Dragos

School of Oradea, Faculty of Economic Savoir

In the framework of current global problems, a series of questions regarding the specialist accountant´s placement need to be cleared up in order to might understand the method by which the auditors, considered goal and independent due to their ethical and specialist conduct, contribute to the confidence increase of those who found their very own decisions by using an accounted monetary situations basis. We as well ask ourselves to what magnitude our contemporary society can support the development of a regulation centered ethical behaviour and specific institutions, taking into account the existing pressures in problems conditions. The increased range of financial scandals lead to a regression of confidence of the accounting data users, about the respect of ethical standards by the auditors, and there are actual reasons of interest because of the boost of the non-ethical behaviour´s number of instances.

Keywords: review, ethical dilemmas, independence, objectivity. JEL Category: M 42

Introduction

Of any larger strategy, ethics can be defined as a set of guidelines or meaningful values the organizations, the groups and individual described in a separate way. There are many codes of conduct, rules of specialist ethics described by distinct insitutions and group of designs, necessary and revered in order culture function within a proper approach. The Worldwide Federation of Accounts (IFAC) established the International Ethics Standards Panel for Accountants (IESBA) having the role from the elaboration as well as the issue of high quality ethics and also other provisions intended for accountant professionists all over the world. The item of this article presents the evaluation of the code regarding the moral and professional conduct in the field of audit, in the context of current problems, using a study methodology based on the review of the literature and legal polices in this field. The solution of ethical problems

The ethical dilemma can be explained as a situation where a professionist needs to take a decision concerning some attitude. The auditor may be the professionist facing along their career which has a series of ethical dilemmas, needing to provide an goal and self-employed opinion about the financial circumstances of an specific. The solution probability of ethical danger is quite ample, but the auditor has to be aware when chosing from these possiblities, as the provided services have an impact in different users, client representants, lenders, governments, financial and affairs residential areas and even around the economic wellbeing of the community that he joins. The threshold among a ethical behaviour and an immoral justification execute can be quickly crossed. A good example of frequently used approval mechanism is one in agreement with the basic principle ˝If it is legal, it really is moral˝, using the argument in respect to which just about every conduct that doesn´t violate the law is as well meaningful and facets mostly on the hypothesis for the law´s best character. According to this reasoning an individual cannot be obliged to return a located object, nevertheless only in the event the person who lost the thing can prove that this belongs to him. Ethical problems solution symbolizes the long lasting concern of the regulatory bodies in any discipline of activity and one of the easiest way of defining is definitely the formal guide frame. Generally, but relevant in any discipline, the six steps technique represents a basic form of ethical dilemmas´ solution, as it is referred to below:

851

- Obtaining relevant information;

- Id of honest problems on the basis of the offered information; - Determination in the persons or groups troubled by the dilemma´s final image resolution and the method they will be afflicted;

- Identity of the alternatives that the individual who has to solve the dilemma disposes of;

- Identification of the prospective consequences of each...

Bibliography: [1] Arens, A; Loebbecke, J., Examine. An integrated strategy, Ed. Arc, Chisinau, the year 2003.

[2] Dobroteanu, L.; Dobroteanu C.; 2002, Audit, idea and practice. National and international

procedure, Ed. Economica, Bucharest.

[3] IFAC 2008- International rules for auditing, insurance and ethics. Economical

Audit. 2008, coed. CAFR and IRECSON, 2009.

[4] Financial Review Revnue, year VII, number 11/2009.

[5] Feleaga, And.; Feleaga, D., Financial Accounting. European and international procedure,

Ed. Economica, Bucharest 3 years ago.

[6] Lacra I., Financial Audit, Male impotence. GrafNet, 06\.

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