Publicación: Factores éticos que influyen en la profesión contable
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In this research work, it will be revealed how the lack of ethics of the accounting professional in Colombia comes over time, increasingly decreasing the confidence of those interested, and this product that despite the fact that in Colombia there is a code of ethics for the public accountant. Currently, different corruption cases are seen daily in which both public accountants and tax auditors and auditors are always involved, casting doubt on the prestige of the profession and public trust by the same society, since in the end the opinion of a statutory auditor or a party auditor to generate public confidence. Its purpose is to determine the factors that affect professional ethics for accounting practice. The research focus is qualitative, descriptive and interpretive, using the documentary review as defined (Palella, Martins, 2010). This work will have legal support, as provided by accounting regulations in Colombia, based on Law 43 of 1990 and by the Code of Ethics where they establish the principles that constitute the essential foundation for the development of standards on the ethics of the accounting profession.