The financial auditor profession deontology
Author:
university professor, PhD. Florin GEORGESCU
JEL:
DOI:
Keywords:
integrity, objectivity, competence and professional coreectness, confidentiality, professional behavior, technical standards observance
Abstract:
The etymology of the Greek origin word "deontology" shows that: demot means need and logos means study, determines us to consider that starting from the objective of meeting the public interest needs (namely respecting the obligations a member of the profession has) appears as an absolute premises the development and rigorous application of the provisions of the Code of Ethics and professional conduct within any regulated profession, in general, and in the financial audit profession, in special.