Structured Approach to Ethical Dilemmas

Author:Dorina BADEA

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Keywords:Independence, objectivity, integrity, quality professional services, confidentiality, avoid any action that might discredit the profession

Abstract:
The subject of the material, the professional ethics of auditors, is a vast and very debatable one în all meetings and conferences of the accounting profession. We are all aware that, în the world we are living, is harder and harder for every individual and especially for the auditors not to loose their ethical compass.\r\nEthics deals with right and wrong, with the way we should live our lives and how should we behave with the ones next to us.\r\nWe react to problems and scandals and to every deviation we respond with an improvement în the legislation to cover as much as possible from the possible areas but în such a dynamic environment where everything is moving so fast and people have more and more ideas, more or less ethical, we are asking ourselves: WHERE AM I? AM I BEHAVING ETHICALLY OR NOT?\r\nOnly through permanent serf-review of the ethical behavior and continuous improvement we can contribute to a better world, to what we desire and what we are hoping for!\r\n

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