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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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2022-02-01
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| Series: | CECCAR Business Review |
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| 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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| _version_ | 1818981872585146368 |
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| author | Ludovica BREBAN |
| author_facet | Ludovica BREBAN |
| author_sort | Ludovica BREBAN |
| collection | DOAJ |
| description | 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 information users, by means of the annual financial statements, the accountant must achieve four basic requirements: credibility, professionalism, quality and reliability. |
| first_indexed | 2024-12-20T17:38:13Z |
| format | Article |
| id | doaj.art-0ea55561d67349de8af87c9db32a4daa |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-12-20T17:38:13Z |
| publishDate | 2022-02-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-0ea55561d67349de8af87c9db32a4daa2022-12-21T19:31:10ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-02-01313810.37945/cbr.2022.01.0126688921The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial StatementsLudovica BREBAN0SălajThe 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 information users, by means of the annual financial statements, the accountant must achieve four basic requirements: credibility, professionalism, quality and reliability. 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/ ethicsfinancial statementsprofessional normindependencecompetence |
| spellingShingle | Ludovica BREBAN The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements CECCAR Business Review ethics financial statements professional norm independence competence |
| title | The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements |
| title_full | The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements |
| title_fullStr | The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements |
| title_full_unstemmed | The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements |
| title_short | The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements |
| title_sort | expert accountant s ethics in the context of the mission of reviewing the accounting drawing up and certifying the annual financial statements |
| topic | ethics financial statements professional norm independence competence |
| url |
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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