ETHICS INSTRUMENTS USED IN AUDIT MISSIONS

Elena HLACIUC

Abstract


The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are increasingly analysed, which makes the financial statements as real and transparent as possible. But this transparency and reliability of financial and accounting information is given and validated by a professional accountant, who is also called auditor.

Keywords


Financial audit; ethics instruments; financial reporting

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