The concept of professional ethics - Term Paper Example

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Business ethics plays an important role in working environment and could influence significantly on the way how employees execute their duties: whether they really want to accomplish stated tasks properly or just want to make the semblance of diligent working. …
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The concept of professional ethics
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"The concept of professional ethics"

Integrity means that auditors should be honest and follow transparent policy when examining companies’ performance. In other words, they should not misrepresent the facts intentionally. Objectivity implies that professional accountants would not allow for conflicts of interests, falsification of information or illegal pressure on others in order to get more favorable results. The issue of conflict of interests could emerge when company management expected to get more optimistic results before examination and prefer to manipulate the data in such way, so auditing report would live up to their expectations. Such practice is completely inappropriate in terms of auditing ethics and should be avoided by all means. Another example of potential conflict of interest is associated with the situation when auditors work for companies, which are competitors, like Apple and Microsoft. In such case the issue of confidentiality becomes very important, which suggests that auditors should care of protection of the data they manage and guarantee their clients that there would not happen any information leakage. Professional competence and due care means that auditors are responsible for any frauds and errors in financial and other information that they check and should provide correct and unbiased recommendations after data analysis. Read More
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