Publicación:

Análisis del establecimiento de los honorarios del contador público conforme a los códigos de ética

Resumen

The public accountant's fee can easily involve some type of unfair proposal by organizations, the characteristics of this work are made up of negative aspects such as tax evasion and other illegal acts. The recently graduated public accountant, does as much as possible, to fulfill his dream, to exercise his professional title. IFAC is the international federation of public accountants to this organization that was created on October 7, 1977 in Germany, it began with 63 founders from 51 countries, approximately a number that has been increasing over time and currently has 179 members and is associated with 130 countries worldwide, IFAC has been created as a necessary consequence of strengthening the accounting and tax profession worldwide, which is related to the public interest as a general good, thus creating international standards and norms of high quality with the objective of improving accounting practices and information assurance (González Rodríguez, 2019, p. 14). In some companies, the aspects of the law that establish the fees that a public accountant can charge in the exercise of their work, are often not respected, since they require a highly qualified profile in order to pay a lower salary. This thesis seeks to analyze the establishment of public accountant fees according to the codes of ethics. The methodology used in addition to the search for information from other studies on the subject in reliable libraries such as Redalyc, Scielo, Dialnet and the virtual library of the Cooperative University, is the realization of a survey to 32 accountants graduated between the years 2011 y 2012, in order for them to provide the necessary information for the investigation of this work. Professional ethics must exist in the exercise of any work and of all people, however, this practical nature is not always acquired in the environment in which one lives, even when people have the ability to think very well what they will do.