The Importance of Ethics in the Auditing Profession in Contemporary Business

Abstract

Contemporary business is permeated by numerous opportunities for the development of various professions, but also the risks associated with them. One of the most common is the violation of ethical rules or standards, and the risks associated with it. Because of its importance, ethics is spoken of in the context of different professions. The aim of this paper is to understand the contribution and importance of ethics in the auditing profession in the contemporary business, primarily from the aspect of the possibility of prevention and the occurrence of fraud activities in companies. Therefore, the research reviewed in the paper stems from the analysis of the content of documents and their synthesis, reviewing the development of business practice and critical points.

Accountants and Ethical Issues: Trends and Problems

“…Polazeći od činjenice da su informacije od vitalnog značaja za finansijsku održivost bilo kog preduzeća u dugom roku, kao i da na finansijski održivo poslovanje utiču brojni, veoma složeni faktori, kako interni, tako i eksterni (Srebro et al, 2021), situacija je još složenija, jer je potrebno je da se preduzeća zaštite od svih vrsta pretnji, bilo od čoveka ili prirode, bilo namernih ili slučajnih (Mitrović et al, 2022). Posebno je važno istaći da u poslovanju, pored ekonomskih zakonitosti, treba uvažavati i etičku komponentu (Grivec, 2014).…”

“…pažnje jačanju kapaciteta forenzičkog računovodstva (Knežević et al, 2021a; Mitrović et al, 2021), što uključuje i potrebu za širom edukacijom u ovoj oblasti i primenom u praksi (Knežević et al, 2021b). Pored važnosti za računovodstvenu profesiju, etika je važna i za revizorsku profesiju (Mitrović et al, 2022). Nedvosmisleno je da nezavisnost predstavlja neutralan stav koji nije podložan uticaju sa strane prilikom donošenja odluka i preduzimanja radnji.…”