Ethical Values in Public Accounting
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ScribdTranslationsEthical Values in Public Accounting
Translated by
ScribdTranslationsFORMATIVE VALUES AND WORK VALUES
The 21st century has come with a process of globalization, from the economic and cultural fields.
de conocimientos, donde todos se apoyan en la información, así mismo, este sistema de
integration must be under a moral and ethical framework that allows for trust from the
society, those who use the information, in this case the professional in Public Accounting
as a certifier and guarantor of financial information, particularly in the evaluation and
The analysis of financial statements is important, as the public trust placed in the accountant.
public.
VALUES MUST LEAD TO
COUNTDOWN TO A COMMITMENT WITH
The professional practice of the Certified Public Accountant guided by ethical standards. In the field of
professional ethics.
The values must lead the Accountant towards a commitment to:
The public interest and social responsibility.
Continuous improvement.
Responsibility and respect.
The laws and regulations.
CODE OF ETHICS WHICH STATES THAT THE
PUBLIC ACCOUNTANT MUST HAVE
[Link] comportarse con rectitud y honestidad en todas sus relaciones profesionales.
Objectivity. It should not allow conflicts of interest, and must be impartial in its professional judgment.
Commitment to competence and professional care. He/She has the continuous duty to maintain
knowledge and professional skills at the required level for their clients.
Confidentiality. You must respect the confidentiality of the information obtained as a result
of his professional work.
Professional behavior. Must comply with current laws and avoid any practices
that discredits the profession.
THE VALUES:
Values are principles that guide the way of thinking, feeling, and acting of the
individuals. This way, life is given meaning.
The concept of values evolves throughout life, due to normal changes.
in human groups, in society or by different historical moments. For example,
In today's society, emphasis is placed on some values that do not contribute to the true
development of the human being as a person is set aside, values such as the right to life are overlooked,
the respect for the dignity of people, loyalty, responsibility and, in general, all those
that do allow for a genuine integral development of man.
BASIC VALUES
RESPONSIBILITY: It means to fulfill or execute an action or task with the best efficiency.
promptness.
RESPECT: To respect means to realize the consideration or deference we owe to
others; to respect ourselves and, consequently, to demand respect from others
towards us. In the workplace, the healthy ambitions of others must be respected,
to respect and responsibly obey the rules or regulations of the office or workplace, respect for
bosses and colleagues, regardless of their hierarchical position, their condition
socioeconomic or educational level.
DISCRETION: It means not to disclose information that is known (confidential or important) or
to discern with assertiveness and responsibility what can or should be communicated, from the
proper way, when, to whom, at what time and place.
JUSTICE AND EQUITY: It is only fair to acknowledge and praise people whenever
whether necessary or deserved, whether for a well-executed action or task.
Well, even the most modest people feel pleased when they are recognized sincerely.
sincerely, his performance is satisfactory.
SOLIDARITY: Having gestures of goodwill towards people in general or towards
work companions. To adhere to a cause or person for moral reasons, beliefs or
feelings.
HONESTY: Being transparent and whole, as well as consistent with what one thinks and with what
that acts. Honest is one who observes a commonly accepted moral conduct: upright,
sincere, impeccable, decent, incapable of deceiving, scamming, stealing.
LOYALTY: Keep trade secrets, personal matters, avoid gossip, avoid criticizing attitudes or lives
foreign; fidelity towards someone while acting correctly (not to be confused with unconditionality).
Support the efforts of others and engage in their problems. Do not take personal advantage at the expense of.
another person; refrain from participating and causing quarrels in the office. Loyalty means to act, live and
to feel within a law.
TOLERANCIA:Aceptar a los demás seres humanos con sus características individuales. Actitud de la
a person who respects the opinions and behavior of others, even if they do not align with their own (within
of the acceptable and without question.
BEAUTY: To be a neat, orderly, clean person, both in their personal presentation and in their
Personal or work behavior; neatness is associated with being meticulous, careful, distinguished, and cultured.