Professional Reputation, the most precious asset of a financial auditor
Author:
PhD. Alexandru RUSOVICI, PhD. Gheorghe RUSU
JEL:
DOI:
Keywords:
reputation, regulated profession, intelligence, overall public interest, the professions
Abstract:
Reputation, as a noun, can be found in all the languages of the world’s present circulation, not only for being used with the purpose of praising someone when the interest is intended to be a good one, but also for repudiation when one wishes to express a negative meaning. In the adjectival form, the reputation is generally referring to the character, to the sedulousness, to the consideration and it’s almost always referring to one or more persons, families, social groupings etc. In order to generalize, one uses the term of reputation in order to characterize some populations, professions, activities, where ever is formed the phrase of „professional reputation”, which can be beautiful or less beautiful, good or bed, appraisable or not.\r\nAccountancy and it’s lance aglet, the financial audit, generally, rejoices of a well known reputation, becoming systems of veracity certification and financial information, best adapted to the requirements of the small and medium enterprises. Off course, nor the accountancy, either the audit are the only resources of information and quality averment of these but, in time they proved to be the most sure and the easiest ways of communication of the wealth and the financial duties of the enterprise, having the balance development as departure point. The advantage of the double batches, unequalled yet, sets these disciplines before all the other calculation methods and created the foundation of a good professional reputation, reputation that is our most precious asset.\r\n