The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

The present paper addresses the topic of expert accountants’ ethics in the context of accountancy profession’s objectives – meeting the highest levels of professionalism and performance and fulfilling the requirements of financial information users. In order to respond to the needs of the financial...

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Bibliographic Details
Main Author: Ludovica BREBAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-02-01
Series:CECCAR Business Review
Subjects:
ethics
financial statements
professional norm
independence
competence
Online Access: https://www.ceccarbusinessreview.ro/the-expert-accountants-ethics-in-the-context-of-the-mission-of-reviewing-the-accounting-drawing-up-and-certifying-the-annual-financial-statements-a186d/download-PDF/

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https://www.ceccarbusinessreview.ro/the-expert-accountants-ethics-in-the-context-of-the-mission-of-reviewing-the-accounting-drawing-up-and-certifying-the-annual-financial-statements-a186d/download-PDF/

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