It should be understood however, that these sets of rules are minimum guidelines or criteria guidance, because the concrete actions of the public accountant or auditor in particular situations, lies in the general principles of codes themselves and the principles of ethical science enrolled in the within man.
A distinctive feature of the audit profession is the recognition and acceptance of the duties to act in the public interest. Therefore, the responsibility of the auditor is not limited exclusively meeting the needs of individual client or employer. Acting in the public interest, the auditor is obliged to respect and obey the rules of professional ethics of auditors. This Code of Ethics for Auditors is a code of professional ethics auditor, i.e. established and widely used in the conduct of the audit rules of conduct of the auditor and audit firm is not required by law. As it is not possible to determine the rules of professional ethics for all situations and circumstances that can confront the auditor in the conduct of audit activities, the Code contains only the basic rules. ...Show more