Dimensions of the Social Responsibility of the Auditor, in the Practice of Creative Accounting
Author:
Associate Prof. Daniela-Neonila MARDIROS, Ph.D.; Univ. Lecturer Roxana Manuela DICU, Ph.D;Associate Professor Maria GROSU, Ph.D.
JEL:
M14, M41, M42
DOI:
Keywords:
creative accounting, audit risk, deontology, social responsibility of the audit
Abstract:
The market economy involves competition, and the risk is always present, whether we refer to reporting entities or to investors and creditors. "The person who does not risk, has no gain" is the motto that reflects the negative part of any business. The pragmatism of the business man, avoiding the risk as much as possible, and the profit, as a target, is the coordinates of any successful economic environment in which the accounting information is the core of decision-making process. The economic crises that regularly have transited human society have become, indisputably, "information crisis". Insufficient, inaccurate, changed, irrelevant or unverified information have generated numerous phenomena of economic decline and have created, for the circumspect user, precautionary feeling, and postponement of the decision or its avoidance. Auditor`s role is essential in that it increases users` confidence in the information published by companies, as long as his conduct is ethical and he does not compromise his image. In this paper, the authors have proposed to analyze the position of auditor and his responsibility to the users of the audited information, when he faces creative practices, the dimensions of the auditor`s ethical behavior, and the risk of detecting creative accounting techniques and results.\r\n\r\n