Auditorių etikos principų pažeidimų grėsmės
The audited financial statements are one of the most reliable sources of information for economic entities when making economic decisions. It is very important that the auditor, expressing his opinion on the financial statements, were impartial and would represent the public interest. Therefore, the auditors are the subject to particularly stringent requirements relating to professional ethics. The main objective of the research is to analyse the ethics of auditors and the essence of the principles of ethics of auditors, to identify the threats of violations of ethical principles of auditors, and to provide recommendations for their avoidance and reduction to an acceptable level. Research methods are as follows: analysis of scientific and normative literature, legal analysis and synthesis; logical analysis. After having carried out the research the particular measures are recommended to remove or reduce threats to violation of ethical principles to an acceptable level, which are divided into legislative measures and measures applicable in the work environment. The theoretical research on the ethical regulation, ethical principles and their violation was carried out and the results have been considered in the article. It allows apply the theory in practice, revealing the violations of auditors' ethical principles in audit work and the possibilities of applying the threat prevention measures to these violations.
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