Values, Ethics and Professional Attitude concerning Financial Audit

Author:Univ. Prof. PhD Ana MORARIU, Univ. Prof. PhD Maria MANOLESCU, Univ. Lecturer PhD Cornel Dumitru CRECANĂ

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Keywords:ethics, independence objectivity, competence, honesty

Abstract:
With an exciting and controversial theme, the present research states a multidimensional approach, starting with the roots of the word ethics, studying the reasons for which human kind acts in a certain manner. The dynamism of the economical contemporary relationships, the extent of the globalization phenomenon and the expand of the business environment marking this start of the millennium, opened the challenge of performance, prosperity and being the best in a certain area of interest, the reverse of the medal being the willing to achieve all those aims, no matter the means. As a consequence, everything that not long time ago was considered immoral and against ethical rules, today is seen as natural and unfortunately accepted and put in practice by many.\r\nThe reason for approaching the present theme is to emphasize the undisputed essence of all that’s moral in any action that we are setting in our social and economical life. It is the fundamental base for any durable, honest, objective and sincere actions.

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