As part of the audit activities along with the audit, intended to establish the reliability of accounting and reporting information is a combination of the related to audit services associated with expert-analytical activity in the form of a performance audit, audit of management systems, administrative, accounting and tax consulting and providing of other audit services. The article considers the Code of professional ethics of auditors, Code of internal audit ethics and standards, which reveal the content of the ethical principles of auditing activity. The author in this article demonstrates the relevance of the issue of the problem of integration content and principles of ethics in the provision of audit services.
Keywords: audit, audit-related services, efficiency audit, management system audit, auditor independence rules, professional ethics, auditors, ethical principles, integrity, objectivity, competence, confidentiality, professional conduct
References:
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