Publicación:

Los desafíos éticos en el ejercicio de la profesión contable en el marco de la revisoría fiscal

Resumen

The present investigation has the purpose of knowing the ethical challenges that the public accountant must face when exercising as a tax auditor in Colombia, for this purpose a descriptive qualitative epistemological approach was used, the technique used was the bibliographic review, where the verification of the sources and of the literature played a very important role since during the execution of the work he found innumerable writings and authors that have referred to the subject of ethics that the public accountant should have. All of the above leads us to the problem of our research. What are the ethical challenges that arise in the exercise of the accounting profession within the framework of the Fiscal Auditor? Finally, it can be concluded that ethics together with a constant updating and knowledge of standards become an indispensable tool to face all the scenarios and aspects that will be faced during the fiscal review exercise.