The Code of Professional Ethics for Auditors establishes the standards of conduct for auditors, defines the fundamental principles that must be observed by them in the process of performing their professional functions. The need to regulate the ethical behavior of professional auditors arose in connection with the responsibility of its representatives to society.

Auditors have a responsibility to society, including to all who rely on their objectivity, honesty, independence, which contributes to the maintenance of normal functioning commercial activities. Professional ethics includes a set of norms that are of a framework nature, however, even if they exist, the problem of choice in a particular case remains with the professional. It defines the moral, moral values ​​that the audit community asserts in its environment, ready to protect them from all possible violations and encroachments. Compliance with universal and professional ethical standards is an indispensable duty and the highest duty of every auditor, manager and employee of an audit firm. Characteristics of the order of observance of the basic norms of audit ethics are given in table 3.2.

Allocate international, national codes of professional ethics of auditors and codes of professional ethics of self-regulatory organizations.

The International Code of Professional Ethics has been adopted by the IFAC. It contains norms both in general for all professional accountants and separately for independent professional accountants (auditors).

Table 3.2.

Characteristics of the procedure for compliance with the basic standards of audit ethics

The Code of Professional Ethics of Auditors of Russia as a national one was approved by the Audit Council under the Ministry of Finance of Russia on August 28, 2003 by protocol No. 16 and agreed with the Coordinating Council of Russian professional associations of auditors and accountants. It has been prepared in accordance with the requirements of the law. Russian Federation based on the recommendations of the IFAC Code of Ethics with the maximum preservation of its conceptual approaches and sections. This code establishes the rules of conduct for Russian auditors and defines the basic principles that must be observed by them in the exercise of their professional activities. Also, each self-regulatory organization of auditors adopts a code of professional ethics for auditors approved by the audit council. The self-regulatory organization of auditors has the right to include additional requirements in the code of professional ethics of auditors adopted by it. The code of ethics in force in the self-regulatory organization of auditors belongs to the group of internal codes. In accordance with the rules of succession, its norms should not contradict the national code and contain requirements below the national one. The responsibility of auditors for non-compliance with the code of ethics is determined by self-regulatory organizations of auditors

Basic concepts

Ethics of audit. code of ethics auditor

Principles of Professional Conduct for American Auditors and Accountants

The code of ethics is not only the prerogative of accounting practice. All professionals, including doctors, lawyers and insurance agents and other professions, consider it necessary to promulgate codes of professional conduct and establish ways to enforce them. Such codes define the type of behavior the public is entitled to expect from professionals and thus build public confidence in the quality of the professional services provided.

The principles of professional conduct for American auditors and accountants are laid down in the Code of Professional Conduct. The preamble of the code emphasizes the responsibility of the professional towards society, clients and colleagues. The principles of the Code of Professional Conduct set a specific goal and express the general ideals to which auditors should strive. Let's look at these principles.

Responsibilities. In the performance of their professional duties, make accurate, balanced, professional, moral judgments in all types of their activities.

public interest. Commit to act in a manner that serves the public interest, lives up to public trust and demonstrates excellence.

Honesty. To maintain and strengthen public confidence and to carry out all professional duties with the utmost integrity.

objectivity and independence. To maintain objectivity and be free from clashes of various interests in the performance of their professional duties. In his practice, be independent both in substance and in form when performing audits and other control work.

Proper Influence. Comply with the technical and ethical standards of the profession, constantly strive to improve their knowledge and quality of work, and perform professional duties to the highest possible level.

Scope and nature of services. In its public practice, observe the principles of the Code of Professional Conduct in determining the scope and nature of the services provided.

One commonly used type of materiality check to establish the existence and, to a lesser extent, the accuracy of accounts receivable is the auditor's direct contact with customers, commonly referred to as confirmation. Before conducting materiality checks in other areas of the audit, the auditor should be reasonably satisfied that the trial balance of the accounts receivable reflects all trade deals which remain unpaid by the end of the year. If the results of the control checks indicate the completeness of the trial balance, the checks for the materiality of the completeness of accounts receivable will for the most part be limited to the analytical procedure.

Code of Ethics for Russian Auditors

Auditor ethics- a set of rules and requirements for the conduct of the auditor in the performance of professional duties.

The Code of Ethics for Russian Auditors was adopted by the Audit Council under the Ministry of Finance of Russia (Minutes No. 16 dated August 28, 2003).

The ethical requirements applicable to audits are established by the Code of Ethics for Auditors of Russia and include (Fig. 4.1):

• honesty and objectivity;
• professional conduct and due diligence;
• independence;
• professional competence;
• confidentiality.

Rice. 4.1.

Honesty and objectivity. Honesty means not only truthfulness, but also impartiality and reliability. In accordance with the principle of objectivity, all auditors must act fairly, honestly and without conflicts of interest. Comply with generally accepted moral norms and rules: live and work according to conscience.

When resolving ethical conflicts, the auditor should be guided by the public interest of all users. financial statements, to protect the interests of the client that have arisen on legal and fair grounds.

Professional competence and due diligence. This principle suggests that it is necessary to carefully and objectively evaluate information, not to interpret it biased, to control subordinates.

Professional competence can be divided into two independent stages: achieving professional competence and maintaining it at the proper level.

For achievement of professional competence first you need to get a higher general education, followed by special education, training and examinations in major subjects, and then - practical work.

For maintaining professional competence at the proper level required:

• study regulations, in the process of providing services, be guided by the accepted rules (standards) of auditing, a standard program for checking compliance with license requirements and conditions, as well as established requirements for the quality of work;
• annually improve their qualifications in accordance with the programs adopted by the Audit Council under the Ministry of Finance of Russia.

Independence. Auditors are required to refuse to provide services if there are reasonable doubts about independence. Independence, among other things, includes a ban on the acquisition of property from a subject at non-market prices; friendly, personal relationships are also contrary to independence.

professional behaviour. You should refrain from providing services that go beyond the competence, do not correspond to the qualification certificate.

Confidentiality. The term is not limited. You can not use the information received for personal gain or to the detriment of the interests of the client.

The auditor must comply with tax laws and must not facilitate fraud in order to evade the client from paying taxes.

Payment for services should be appropriate to the volume, complexity and quality of services. The Auditor is not entitled to receive payment in cash in excess of the contractual amounts.

Relations between auditors should be friendly, informing the newly appointed auditor is required in writing.

The relations of employees of an audit firm should be business-like, friendly, it is necessary to help each other in improving professional skills.

The audit manager must Special attention compliance with ethical requirements by all members of the audit team during the entire audit. If the engagement partner becomes aware of ethical non-compliance by members of the audit team, the engagement partner should consult with the appropriate individuals within the firm's workforce and ensure that appropriate disciplinary action is taken against the non-compliance.

conclusions

• 1. The Code of Ethics defines the type of behavior that the public has the right to expect from professionals, and thus strengthens the public's confidence in the quality of the professional services provided.
• 2. The auditor in the performance of professional duties must comply with generally accepted moral norms and rules, be guided by the public interests of all users of financial statements, protect the interests of the client that have arisen on legal and fair grounds.
• 3. Law 307-FZ establishes the need for certification for the right to carry out audit activities and annual advanced training.

Introduction

The object of the work is the system of ethics of auditors.

The subject of the study is the activity of the system of codes of ethics for professional accountants and auditors.

The purpose of the work is to study the professional ethics of professional accountants and auditors from the Russian and foreign points of view.

Analysis of the topics of the Codes of Ethics for professional accountants and auditors is quite relevant and is of scientific and practical interest.

The profession of a professional accountant is a public interest profession, which implies the recognition and acceptance of a duty to act in the public interest. In relation to the professional accounting community, society includes clients, employers, employees, professional associations of accountants, the financial community, and others who rely on the objectivity, independence, integrity of professional accountants to ensure the orderly conduct of business. Therefore, the responsibility of a professional accountant is not limited to meeting the needs of an individual client or employer. When acting in the public interest, a professional accountant must comply with and comply with the requirements of the Code of Ethics for Professional Accountants and Auditors.

Norms of behavior of accountants. For the first time, the provisions of professional accounting ethics were developed in the USA in 1987. The American Association of Accountants adopted a code of ethics for accountants, which is updated from time to time. Its main provisions:

1) an accountant, before taking a place, must carefully study the work of the predecessor;

2) if the predecessor is no longer working, he should be contacted with a written request;

3) if it follows from the preliminary acquaintance with the cases that the employer violates or may violate the current legislation, the accountant must refuse the offer (work);

4) the accountant has no right to demand from the administration knowledge and understanding of what he is doing;

5) an accountant cannot himself demand a promotion;

6) the employer's profits cannot include a share for the chief accountant, i.e. an accountant cannot receive a bonus or additional payment for financial results that he himself has deduced;

7) the accountant should not advise the employer how to commit and hide the traces of his crime;

8) the employer and the accountant are jointly and severally liable for the misrepresentation of reporting;

9) an accountant is obliged to regularly improve his professional qualifications, etc. It is believed that the presence of a code strengthens the status of an accountant and increases the demand from employers for his work.

Auditing has become a prominent phenomenon in modern economic life. Qualified auditors are relatively highly paid professionals. The auditor bases his activity on the trust of clients and users of financial statements. The organization selects and invites a qualified, objective auditor who enjoys the trust of shareholders and all other persons interested in accounting information. A number of mandatory requirements and restrictions in the activities of the auditor is determined in legislative acts. They constitute the legal foundations of the audit profession.

The community of auditors and their organizations, united by the Audit Chamber of Russia, is called upon to improve auditing in the country, nurture high moral qualities in auditors and consultants, and strictly monitor the observance by auditors of not only legal, but also ethical standards of professional and human behavior.

1 The origin of professional ethics

To find out the origin of professional ethics is to trace the relationship of moral requirements with the division of social labor and the emergence of a profession. Aristotle, then Comte, Durkheim paid attention to these questions many years ago. They talked about the relationship between the division of social labor and the moral principles of society. For the first time the materialistic substantiation of these problems was given by K. Marx and F. Engels.

The emergence of the first professional and ethical codes refers to the period of the division of labor in the conditions of the formation of medieval workshops in the 11th-12th centuries. It was then that for the first time they state the presence in the shop charters of a number of moral requirements in relation to the profession, the nature of work, and partners in work.

However, a number of professions that have vital importance for all members of society, arose in ancient times, and therefore, such professional and ethical codes as the "Hippocratic Oath", the moral regulations of the priests who performed judicial functions, were known much earlier.

The appearance of professional ethics in time preceded the creation of scientific ethical teachings, theories about it. Everyday experience, the need to regulate the relationship of people of a particular profession led to the realization and formalization of certain requirements of professional ethics. Professional ethics, having arisen as a manifestation of everyday moral consciousness, then developed on the basis of a generalized practice of the behavior of representatives of each professional group. These generalizations were contained both in written and unwritten codes of conduct and in the form of theoretical conclusions. Thus, this indicates a transition from ordinary consciousness to theoretical consciousness in the sphere of professional morality. Public opinion plays an important role in the formation and assimilation of the norms of professional ethics. The norms of professional morality do not immediately become universally recognized, this is sometimes associated with a struggle of opinions. The relationship between professional ethics and public consciousness also exists in the form of tradition. Different types of professional ethics have their own traditions, which indicates the continuity of the basic ethical standards developed by representatives of a particular profession over the centuries. Professionalism as a moral personality trait.

1.1 Professionalism as a moral personality trait

Professional ethics is a set of moral norms that determine a person's attitude to his professional duty.

The moral relations of people in the labor sphere are regulated by professional ethics. Society can function normally and develop only as a result of a continuous process of production of material and valuables.

Professional ethics studies:

relationship labor collectives and each specialist separately;

moral qualities, the personality of a specialist, which provide

the best performance of professional duty;

relationships within professional teams, and those

specific moral standards inherent in this profession;

features of professional education.

Professionalism and attitude to work are important characteristics of the moral character of a person. They are of paramount importance in the personal characteristics of the individual, but at various stages of historical development, their content and assessment varied significantly. In a class society, they were determined by the social inequality of the types of labor, the opposite of mental and physical labor, the presence of privileged and unprivileged professions. The class character of morality in the sphere of work is evidenced by a work written in the first third of the 2nd century BC. the Christian biblical book "The Wisdom of Jesus, the son of Sirach", in which there is a lesson on how to treat a slave: "feed, stick and burden - for the donkey; bread, punishment and deed - for the slave. Keep the slave busy and you will have peace loosen his hands and he will seek freedom. In Ancient Greece physical work in terms of value and significance was at the lowest rating. And in a feudal society, religion considered labor as a punishment for original sin, and paradise was presented as eternal life without labor.

The situations in which people find themselves in the process of performing their professional tasks have a strong influence on the formation of professional ethics. In the process of labor, certain moral relations develop between people. They have a number of elements inherent in all types of professional ethics.

First, it is related to social work to participants in the labor process.

Secondly, these are the moral relations that arise in the area of ​​direct contact between the interests of professional groups with each other and with society.

Professional ethics is not a consequence of inequality in the degree of morality of various professional groups. It's just that society shows increased moral requirements for certain types of professional activity. Basically, these are such professional areas in which the labor process itself requires the coordination of actions of all its participants. Particular attention is paid to the moral qualities of workers in the field that are associated with the right to dispose of people's lives, here we are talking not only about the level of morality, but also, first of all, about the proper performance of their professional duties. The labor activity of people in these professions, more than any other, is not amenable to preliminary regulation, does not fit within the framework of official instructions. It is inherently creative. The peculiarities of the work of these professional groups complicate moral relations and a new element is added to them: interaction with people - objects of activity. This is where moral responsibility becomes crucial. Society considers the moral qualities of an employee as one of the leading elements of his professional suitability. General moral norms should be specified in the labor activity of a person, taking into account the specifics of his profession.

Thus, professional morality should be considered in unity with the generally accepted system of morality. Violation of the work ethic is accompanied by the destruction of general moral principles, and vice versa. The irresponsible attitude of an employee to professional duties poses a danger to others, harms society, and can ultimately lead to the degradation of the individual himself.

In modern society, the personal qualities of an individual begin with his business characteristics attitude to work, the level of professional suitability. All this determines the exceptional relevance of the issues that make up the content of professional ethics. Genuine professionalism is based on such moral norms as duty, honesty, exactingness towards oneself and one's colleagues, responsibility for the results of one's work.

2 From audit history

The profession of an independent accountant-auditor arose in the 19th century. in joint stock companies in Europe. This was due to the need for an objective assessment of the reporting of a joint-stock company, obtaining reliable data on the financial position of the enterprise. These objective data could only be given by a specialist independent of the firm. It can be noted that auditors appeared in the UK in mid-nineteenth century, where in 1862 a law on mandatory audit was passed, in France - in 1867, in the USA - in 1937.

Until the beginning of the 20th century. an independent audit in the United States of America was based on the English model, which provides for detailed studies of balance sheet data. In this regard, R. Montgomery called the American audit of this early stage an "accounting audit", noting that three-quarters of the auditor's working time was spent on calculations and compiling accounting books. The first official regulation on auditing in the United States was published in 1917 and dealt with the "audit of balance sheets." This ruling was prepared by the American Institute of Certified Public Accountants (now the American Institute of Chartered Public Accountants - AICPA).

The standardization of auditing in the United States began in 1939, when the AICPA established the Audit Procedures Committee and it issued the Audit Procedure Regulations. Until 1972, 54 Regulations were issued by this Committee. The Committee then became the Auditing Standards Executive Committee (later renamed the Auditing Standards Board). The Board summarized all the Regulations and brought them together in the form of the Audit Procedure Regulation, which is currently in force.

In 1880 the Institute of Chartered Accountants in England and Wales was founded. One hundred years later, it already had 76,000 members. This institute carries out a lot of methodological work, develops accounting and auditing standards, publishes the Accountants magazine, which publishes a variety of audit materials.

In Germany, the first attempt to introduce an audit was made in 1870, when an addition to the law on joint-stock companies obliged the supervisory boards of these companies to check the main reporting forms - the balance sheet and the profit distribution report - and report the results of the check at general meetings of shareholders.

The methodology for organizing an external audit was formulated more clearly in the regulations regarding joint-stock companies in 1931. In 1932, the Institute of Auditors was established in Germany, which existed until 1941. After the end of World War II, the Institute of Auditors was formed in Düsseldorf, which in 1954 was renamed at the German Institute of Auditors. It has gained high prestige and is essentially an all-German organization.

Currently, the Institute of Auditors includes more than 6,000 auditors and 700 audit organizations. The main condition for membership is voluntary but strict adherence to professional rules, including ethical standards.

State influence on audit activity in Germany is determined by the fact that all auditors and audit firms must be members of the Audit Chamber of Germany.

In France, there are two main organizations involved in auditing activities: the Chamber of Expert Accountants and National company account commissioners. The main difference between accountants and account commissioners is that the former are invited to conduct audits of accounting and reporting in joint-stock companies, while the latter are appointed on a mandatory basis in accordance with the existing legislation on joint-stock companies. Accounts commissioners carry out the most responsible checks; the profession of an expert accountant is not so strictly regulated by government bodies.

In Italy, statutory audit activities may be carried out in accordance with the Decree of the Government of 1992 only by persons entered in a special nominal register, which is under the control of the Ministry of Justice. Only auditors who have passed exams in accounting, law, computer technology and informatics can get into this register. Applicants for the title of auditor can be specialists with higher economic, legal and commercial education with at least three years of practical experience.

In 1983, the Audit Administration was established in China and the first audit firms emerged, which have now reached a fairly high level of development.

Audit is becoming more and more widespread in the countries of the Commonwealth of Independent States (CIS). Belarus, Kazakhstan, Russia, Uzbekistan and Ukraine have adopted laws on auditing. In the CIS, the process of attestation of auditors and the issuance of licenses has been established, both for audit firms and for auditors working as entrepreneurs.

In Russia, audit activity and the profession of an auditor in their modern form appeared relatively recently in connection with the economic transformations in the country. Meanwhile, as noted by a well-known specialist in the field of audit, control and revision, prof. Yu.A. Danilevsky, attempts to create an audit institution in Russia were made in 1889, 1912 and 1928, but they all ended in failure. The fourth attempt, undertaken in the late 80s of the last century, proved to be the most successful, as practice has shown.

2.1 Formation and development of audit in Russia

The first stage (1987-1993) was characterized, on the one hand, by the directive nature of the creation of audit organizations (1987 - the creation of the first audit organization "Interaudit"), on the other hand, by the spontaneous nature of the emergence of audit activity (training, disorderly issuance of the first certificates and licenses during the period 1990-1993).

Second stage (December 1993 until the adoption federal law“On Auditing Activities” - August 2001) - the period of formation of the Russian audit, in the process of which the Provisional Rules for Auditing Activities, approved by Decree of the President of the Russian Federation of December 22, 1993 No. 2263, played an important role, Decree of the Government of the Russian Federation of May 6, 1996 No. 482 “On Approval of Normative Documents for the Regulation of Auditing Activities” and a number of other documents.

The work on attestation of auditors and licensing of audit activities was started and carried out, audit public associations and audit firms were created, work began on conducting mandatory audits and providing audit-related services.

For the period 1994-2001. The Central Attestation and Licensing Audit Commission (CALAC) of the Ministry of Finance of the Russian Federation issued 23,600 licenses to licensees (including 14,700 audit organizations and 8,900 individual auditors). The number of valid licenses was about 8,900, including 7,700 for general audit, 266 for audit of investment institutions, audit of insurers. During the same period, the CALAC of the Ministry of Finance of the Russian Federation approved almost 36,500 auditor qualification certificates for issuance. The number of valid qualification certificates was 249,001.

For the period 1996-2000. 37 rules (standards) of audit activity and one method of audit activity were developed and approved by the Audit Commission under the President of the Russian Federation, which formed the methodological basis of the Russian audit.

The third stage of audit activity in Russia began after the adoption of the Federal Law "On Auditing" (dated August 7, 2001 No. 119-FZ as amended by Federal Law dated December 14, 2001 No. 164-FZ). The adoption of the Federal Law confirmed the final formation of audit in Russia, made it possible to adopt a number of legal acts to regulate auditing activities in Russia, to take a step towards integrating Russian audit into the international audit system.

2.2 Auditor integrity

The ethics of the auditor is a system of norms of moral behavior of the auditor, the audit organization during the audit, the provision of services related to the audit. Such a concept as medical ethics has long been known, and the functions of an auditor can be compared with the functions of a doctor, only the object of the beneficial influence of the auditor is not a person, but an enterprise (organization).

In October 1996, the Presidium of the Audit Chamber of Russia approved the Code

professional ethics of auditors united by the chamber. It is approved by the general

The Code of Professional Ethics for Auditors first appeared in Russian history. The very procedure of its application is unique and unusual. Auditors undertake to voluntarily and in good faith observe the established standards of professional conduct. Therefore, they must not only be known, but also understood. The Code specifies the following ethical standards:

Generally accepted moral norms and principles

public interest

Objectivity and attentiveness of the auditor

Auditor Competence

Client Confidential Information

Tax relations

Professional service fee

Relationships between auditors

Employee relations with the audit firm

Auditor inconsistent actions

Audit services in other states

I consider it appropriate to comment on certain norms contained in the Code.

The Code of Ethics of Auditors summarizes the ethical standards of professional behavior of independent auditors, defines the moral, moral values ​​that the audit community affirms in its environment, ready to protect them from all possible violations and encroachments. Compliance with universal and professional ethical standards is an indispensable duty and the highest duty of every auditor, manager and employee of an audit firm.

The Code of Ethics contains the following requirements.

Auditors are obliged to adhere to universal moral rules and moral norms in their actions and decisions, to live and work according to their conscience; observe the rules of the norm of general morality, truthfulness and honesty in actions and decisions, independence and objectivity in judgments and conclusions, intransigence to injustice.

Compliance with the public interest.

The external auditor is obliged to act in the interests of society and all users of financial statements, and not just the customer. Defending the interests of the client in tax, judicial and other authorities, as well as in his relationship with other legal entities and individuals, the auditor must be convinced that the protected interests arose on legal and fair grounds. As soon as the auditor becomes aware that the protected interests of the client arose in violation of the law or justice, he is obliged to refuse protection.

auditor objectivity.

Auditors should not present facts knowingly inaccurate or biased.

When providing any professional services, auditors are required to objectively consider all emerging situations and real facts, not to allow personal bias, prejudice or outside pressure to affect the objectivity of their judgments.

The auditor should avoid relationships with persons that could affect the objectivity of his judgments and conclusions, or immediately terminate them, indicating the inadmissibility of pressure on the auditor in any form.

Auditor attention.

When performing professional services, maximum care should be taken. Auditors must be attentive and serious about their duties, comply with approved auditing standards, adequately plan and control work, and check subordinate specialists.

auditor independence.

Auditors are required to refuse to provide professional services if there are reasonable doubts about their independence from the client organization and its officers in all respects. In an opinion or other document drawn up as a result of the services rendered, the auditor must consciously declare his independence in relation to the client.

The main circumstances that may impair the independence of the auditor or give rise to doubts about his actual independence:

1) forthcoming (possible) or ongoing judicial (arbitration) cases with

client organization;

2) financial participation of the auditor in the affairs of the client's organization in any form;

3) financial and property dependence of the auditor on the client (for example,

joint participation in investments);

4) indirect financial participation (financial dependence) in the organization

client through relatives, employees of the company, through the main and subsidiaries, etc.;

5) family and friendly relations with directors and higher

management personnel of the client;

6) excessive hospitality of the client, as well as receiving goods from him and

services at prices significantly reduced relative to real market prices;

7) participation of the auditor (heads of audit firms) in any bodies

management of the client's organization, its main and subsidiaries;

audit firms) about financial investments in organizations in which they themselves have any financial interests;

9) the previous work of the auditor in the organization of the client or in the management

organizations in any positions;

10) proposals from the client to appoint an auditor to the management and other

position in the client's organization.

Under the above circumstances, independence is considered violated if they arose, continued to exist or were terminated in the period for which professional audit services are to be performed.

The main circumstances that may damage the independence of an audit firm or give rise to doubts about its actual independence:

1) if the audit organization participates in financial and industrial

a group, in a group of credit institutions or a holding and provides professional auditing services to organizations included in this financial-industrial or banking group (holding);

2) if the audit organization arose on the basis of a structural unit

former or current ministry (committee) or with the direct or indirect participation of a former or current ministry (committee) and provides services to organizations previously or currently subordinate to this ministry (committee);

3) if the audit organization arose with direct or indirect participation

banks, insurance companies or investment institutions and provides services to organizations whose shares are owned, acquired or acquired by the above structures during the period for which the audit firm must provide services.

In cases where the auditor performs other services on behalf of the client (consulting, reporting, accounting, etc.), it is necessary to ensure that they do not violate the independence of the auditor. Auditor independence is ensured when:

1) auditor's advice does not develop into management services

organization;

2) there are no reasons and situations affecting the objectivity of the auditor's judgments;

3) personnel involved in accounting and compiling

reporting, is not involved in the audit of the client organization;

4) responsibility for the content of accounting and reporting

assumed by the client organization.

Professional competence of the auditor.

Auditors are required to provide a sufficient professional level of audit services required by the client.

Assuming an obligation to provide certain professional services, the auditor must be confident in his competence in this area, possess the necessary amount of knowledge and skills in order to conscientiously and professionally fulfill obligations, guarantee the client audit services based on modern techniques using all, including the latest, regulations.

The auditor is obliged to refrain from providing professional services that go beyond his competence, as well as those that do not correspond to his qualification certificate.

The audit firm can attract competent professionals to assist the auditor in solving specific tasks.

The professional competence of the auditor is based on general and special higher education, passing certification exams, confirmed by the relevant diplomas and certificates, as well as the experience of continuous practical work on the provision of professional audit services together with other specialists of this profile and professional level.

The auditor is obliged to constantly update his professional knowledge in the field of accounting, taxation, financial activities and civil law, the organization and methods of auditing, legislation, Russian and international accounting and auditing norms and standards.

To ensure the quality of professional services, the auditor must strictly follow Russian and international auditing standards.

Client confidential information.

The auditor is obliged to keep secret confidential information about the affairs of clients obtained in the provision of professional services without limitation in time and regardless of the continuation or termination of direct relations with them.

The auditor should not use confidential information of the client, which became known to him in the performance of professional services, for his own benefit or for the benefit of any third party, and also to the detriment of the client's interests.

Publication or other disclosure of clients' confidential information is not a violation of professional ethics in the following cases:

1) when it is done with the permission of the client, and also taking into account the interests of all

parties that may be affected:

2) when it is provided for by legislative acts or decisions

judiciary;

3) to protect the professional interests of auditors during the official

investigations or private proceedings conducted by managers or authorized representatives of clients;

4) when the client involved the auditor in actions contrary to

professional standards.

The auditor is responsible for maintaining confidential information by assistants and all personnel of the firm.

tax relations.

Auditors are required to strictly comply with tax laws in all respects: they must not knowingly hide their income from taxation or otherwise violate tax laws for their own benefit or for the benefit of others.

When providing professional tax services, the auditor is guided by the interests of the client. At the same time, he is obliged to comply with tax laws and should not contribute to falsification in order to evade the client from paying taxes and deceive the tax service.

The auditor is obliged to inform the administration of the client and the audit commission of the joint-stock (economic) company about the facts of violation of tax legislation, errors in calculations and payment of taxes revealed during the statutory audit and warn them about the possible consequences and ways to correct violations and errors.

Recommendations and advice in the field of taxation, the auditor is obliged to provide the client only in writing. At the same time, he should not reassure the client that his recommendations exclude any problems with the tax authorities, and should also warn the client that the responsibility for the preparation and content of tax returns and other tax reporting lies with the client.

Professional service fee.

The auditor's professional fees are ethical if they are paid based on the scope and quality of the services provided. It may depend on the complexity of the services provided, qualifications, experience, professional authority and the degree of responsibility of the auditor.

The amount of professional fees for auditors should not depend on the achievement of any specific result or be determined by circumstances other than those specified above.

The auditor has no right to receive payment for professional services in cash in excess of the generally established norms of calculations. The auditor must refrain from paying or receiving commissions for acquiring or transferring clients or transferring third party services to anyone.

The auditor is obliged to agree in advance with the client and fix in writing the conditions and procedure for payment for his professional services. The auditor is not required to announce prices for services rendered in advance.

Doubts about the observance of professional ethics are caused by the situation when the payment of one client is all or most of the annual revenue of the auditor for the rendered professional services.

Relationships between auditors.

Auditors are required to treat other auditors kindly, to refrain from unreasonable criticism of their activities and other conscious actions that cause damage to colleagues.

The auditor should refrain from disloyal actions towards a colleague when the client replaces the auditor, assist the newly appointed auditor in obtaining information about the client and the reasons for replacing the auditor. Informing the newly appointed auditor is carried out in writing in compliance with the rules.

The newly invited auditor, if such an invitation is not based on the results of a tender held by the client, before agreeing to the proposal, must send a written request to the former auditor and make sure that there are no professional reasons for refusing it.

A newly invited auditor who has not received a response from the previous auditor to his request within a reasonable time and, despite the efforts made, who does not have other information about the circumstances that prevent him from working with this client, has the right to give a positive response to the proposal received.

The auditor has the right, in the interests of his client and with his consent, to invite other auditors and other specialists to provide professional services. Relations with other auditors (specialists) involved additionally must be businesslike and correct.

Auditors (specialists), additionally involved in the provision of services, are obliged to refrain from discussing with the client's representatives the business and professional qualities of the main auditors, to show maximum loyalty to the colleagues who invited them.

Relations of employees with the audit firm.

Certified auditors who have agreed to become employees of an audit firm are obliged to be loyal to it, to contribute to the authority and further development of the firm with all their activities, to maintain business, friendly relations with managers and other employees of the firm, managers and staff of clients.

The relationship between employees and the audit firm should be based on mutual responsibility for the performance of professional duties, on devotion and open-mindedness, continuous improvement of the organization of audit services, their professional content.

A certified auditor who often changes auditing firms or suddenly leaves it and thereby causes damage to the firm certain damage violates professional ethics.

The heads (employees) of an audit firm refrain from discussing with third parties the professional and personal qualities of their former employees and colleagues, except in cases where these former employees have caused significant damage to the profession and the legitimate interests of the firm by their actions.

At the request of the head of the audit firm in which the auditor is employed, the head of the audit firm, of which the auditor previously worked, may give a written recommendation indicating the professional and personal qualities of the auditor.

The auditor, for one reason or another, leaving the audit firm, is obliged in good faith and in full to transfer to the firm all the documentation and other professional information he has.

3 Accountant ethics

The Code of Ethics contains the following requirements. A professional accountant is required to observe the following basic principles of conduct:

a) honesty;

b) objectivity;

c) professional competence and due diligence;

d) confidentiality;

e) professional behavior.

Honesty

1.2. A professional accountant must act openly and honestly in all professional and business relationships. The principle of honesty also implies fair dealing and truthfulness.

1.3. A professional accountant should not deal with records, documents, communications or other information if there is reason to believe that:

a) the information contains materially false or misleading statements;

b) the information contains statements or data prepared carelessly;

c) the information contains omissions or distortions of necessary data where they may be misleading.

1.4. A professional accountant will not be considered in violation of clause 1.3 if he issues a report adjusted for the reasons given in that clause.

Objectivity

1.5. A professional accountant should not allow bias, conflicts of interest or other parties to influence the objectivity of his professional judgment.

1.6. A professional accountant may find himself in a situation that could damage his objectivity. It is not possible to identify and describe all such situations. A professional accountant should avoid relationships that may distort or influence his or her professional judgment.

Professional competence and due diligence

1.7. A professional accountant must constantly maintain his knowledge and skills at a level that ensures the provision of qualified professional services to clients or employers, based on the latest achievements in practice and modern legislation. In providing professional services, a professional accountant must act with due diligence and in accordance with applicable technical and professional standards.

1.8. The qualified provision of a professional service involves the formation of an informed judgment regarding the application of professional knowledge and skills in the process of providing a service. Ensuring professional competence can be divided into two independent stages:

a) achieving the proper level of professional competence;

b) maintaining professional competence at the proper level.

1.9. Maintaining professional competence requires constant awareness of relevant technical, professional and business innovations. Continuing professional development develops and maintains the capabilities that enable a professional accountant to perform competently in a professional environment.

1.10. Diligence is understood as the obligation to act in accordance with the requirements of the task (contract), carefully, carefully and in a timely manner.

1.11. A professional accountant should take steps to ensure that those working under him in a professional capacity are properly trained and directed.

1.12. When appropriate, a professional accountant should make clients, employers or other users of professional services aware of the limitations of those services in order to avoid construing a professional accountant's opinion as a statement of fact.

Confidentiality

1.13. A professional accountant should maintain the confidentiality of information obtained as a result of professional or business relationships and should not disclose this information to unauthorized third parties, unless a professional accountant has a legal, professional right or obligation to disclose such information. Confidential information obtained as a result of a professional or business relationship should not be used by a professional accountant to obtain any advantage for them or third parties.

1.14. A professional accountant must maintain confidentiality even outside their professional environment. A professional accountant must be aware of the possibility of inadvertent disclosure of information, especially in the context of maintaining long-term relationships with business partners or their close relatives or family members.

1.15. A professional accountant must maintain the confidentiality of information disclosed to him by a potential client or employer.

1.16. A professional accountant must maintain the confidentiality of information within his or her organization or with employers.

1.17. A professional accountant should take all reasonable steps to ensure that those under his supervision and those from whom he receives advice or assistance respect his obligation to maintain the confidentiality of information with due respect.

1.18. The need to respect the principle of confidentiality continues even after the end of the relationship between a professional accountant and a client or employer. When changing jobs or starting work with a new client, a professional accountant has the right to use previous experience. However, a professional accountant should not use or disclose confidential information obtained from a previous professional or business relationship.

1.19. A professional accountant should or may be required to disclose confidential information when:

a) the disclosure is legally permitted and/or authorized by the client or employer;

b) disclosure is required by law, for example:

when preparing documents or presenting evidence in a different form during the trial;

when reporting the facts of violation of the law that have become known to the appropriate state authorities;

c) disclosure is a professional duty or right (unless prohibited by law):

when checking the quality of work of an organization - a member of a professional organization or the professional organization itself;

upon inquiry or investigation by a member body, professional body or supervisory authority;

when a professional accountant defends his or her professional interests in legal proceedings.

1.20. In deciding whether to disclose confidential information, a professional accountant should consider the following:

a) whether the interests of any of the parties, including third parties whose interests may also be affected, will be harmed if the client or employer has permission to disclose information;

b) whether the information is sufficiently known and reasonably substantiated. In a situation where there are unsubstantiated facts, conclusions, incomplete information or unreasonable conclusions, professional judgment should be used to determine in what form information should be disclosed (if necessary);

c) the nature of the expected message and its addressee. In particular, a professional accountant must be satisfied that the persons to whom the communication is addressed are the intended recipients of the communication.

professional behaviour.

1.21. A professional accountant must comply with relevant laws and regulations and avoid any activity that discredits or may discredit the profession, or is an activity that a reasonable and knowledgeable third party with all the necessary information would consider to be detrimental to the good reputation of the profession.

1.22. In offering and promoting its candidacy and services, a professional accountant should not discredit the profession. A professional accountant must be honest and truthful and must not:

a) make statements about the quality of the services that he can provide, his qualifications and the experience gained;

b) make disparaging remarks about the work of other professional accountants or make unwarranted comparisons of their work with those of other accountants.

Conclusion

Accountants and auditors of public, charitable, non-profit organizations in their work are guided by ethical standards adopted in the independent sector as a whole.

1) devotion to the cause, the desire to fulfill the mission of the organization

2) voluntariness and disinterestedness

3) commitment to the public good

4) respect for the value and dignity of the individual

5) tolerance and striving for social justice

6) responsibility to society

7) openness and honesty

8) frugality in relation to means

9) compliance with laws.

Basic principles of everyday ethics:

1) Be a model of personal behavior

2) In the process of work, act in accordance with the values ​​\u200b\u200band purpose of their profession

3) Serve your profession for the benefit of others

4) Do not participate in cases related to lies, deceit, forgery

5) Strive to improve their professional knowledge and practical experience, put the call of duty above all else

6) Do not use professional relationships to achieve personal goals

7) Maintain the confidentiality of the information received

8) Direct efforts to prevent inhumane or discriminatory actions directed against one person or groups of people.

Professional organizations develop detailed codes of professional ethics for accountants and auditors, trying to provide for all possible nuances of their behavior.

The Code of Ethics for Accountants and Auditors summarizes the ethical norms of professional behavior, defines the moral, moral values ​​that the community asserts in its environment, ready to protect them from all possible violations and encroachments.

Compliance with universal and professional ethical standards is an indispensable duty and the highest duty of every accountant and auditor, manager and employee of the company.

Much is said about the ethics of professional auditors, but little is done to educate authoritative highly qualified specialists. Ethical problems are encountered daily in the professional path of an accountant and auditor. They need to be resolved with dignity, and for this you need to know the norms of professional behavior, prepare yourself for their strict observance.

List of sources used

Code of Ethics for Members of the Institute of Professional Accountants of Russia

(approved by the decision of the Presidential Council of the IPBR, protocol No. 08/03 dated 26.09.07)

Code of Ethics for Russian Auditors (approved by the Audit

activities under the Ministry of Finance of Russia, protocol No. 56 dated May 31, 2007)

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1. Ethico legal mechanisms of the audit business

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   Code of Professional ethics auditors RK approved by the Audit Chamber. Ethics professional conduct auditors defines moral ... possible violations and encroachments. Code ethics auditors Code ethics auditors includes 12 basic rules...

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Audit Ethics

Since in modern society the activities of auditors play a very important role, there is an objective need to support public opinion respect and trust in the audit profession. To keep high moral qualities and Professional Responsibility of Auditors develop the IFAC Code of Ethics for Professional Accountants and Auditors.

The ethics of professional behavior of auditors determines the moral, moral values ​​that the audit community asserts in its environment, ready to protect them from all possible violations and encroachments.

Compliance with universal and professional ethical standards is an indispensable duty and the highest duty of every auditor, manager and employee of an audit firm.

Violators of ethical norms of professional behavior show disrespect for the entire audit community and cause moral and material damage to it.

The unethical behavior of individual auditors deserves censure and punishment, up to exclusion from the audit community, deprivation of the qualification certificate and license to conduct audit activities.

Recognizing the responsibility of the accounting professional community and believing that its own role is to provide guidance, promote consistency in work, IFAC has developed an international Code of Ethics for Professional Accountants, which should serve as the basis for the ethical requirements (codes of ethics, detailed rules, guidelines, standards of conduct) required professional accountants in every country.

The International Code of Ethics sets standards for the conduct of professional accountants and sets out the basic principles that professional accountants must adhere to in order to achieve common goals. Members of the accounting profession around the world work in environments with diverse cultural backgrounds and regulatory requirements. However, the basic principles of the code should always be respected. The profession of accountants is characterized by:

• · possession of certain intellectual skills acquired through the preparation of education;
• · adherence to a common code of values ​​and behavior adopted by the relevant administrative body, including support for an objective point of view;
• · awareness of one's duty to society as a whole (usually in exchange for restrictions on the award of an accountant's title or qualification).

Let us consider the most important requirements for the activities of a professional accountant, a professional accountant in public practice (auditor), which are reflected in the IFAC Code of Ethics for Professional Accountants.

public interests. A distinctive feature of this profession is the recognition of its responsibility to society. In relation to the professional community of accountants, society includes clients, creditors, government, employers, employees, investors, the business and financial community, and others who rely on the objectivity and integrity of professional accountants to ensure the orderly conduct of business. This imposes on the accounting profession a duty dictated by the public interest. The public interest is defined as the collective welfare of the community of people and institutions that professional accountants provide services to.

The responsibilities of a professional accountant are not limited to meeting the needs of an individual client or employer. The public interest has a significant influence on the standards of the accounting profession.

Goals. The Code recognizes that the objectives of the accounting profession are to perform work to the highest standards of professionalism, to provide the most best results work and generally meet the public interest requirement above. To achieve these goals, four basic requirements must be met:

• Reliability (in society as a whole there is a need for reliable information and reliable information systems);
• professionalism (there is a need for people who can be identified by clients, employers and other interested parties as specialists in the field of accounting);
• quality of services (it is necessary to ensure that all services provided by a professional accountant meet the highest quality standards);
• · trust (consumers of services of professional accountants should be confident in the existence of the basis of professional ethics governing the provision of such services).

fundamental principles. To achieve the objectives of the accounting profession, professional accountants must adhere to a number of fundamental principles.

Decency. A professional accountant must be straightforward and honest in providing professional services.

Objectivity. A professional accountant must be fair and avoid bias or partiality, conflicts of interest, or the influence of others that would interfere with his objectivity.

Professional competence and due diligence. A professional accountant must provide professional services with due diligence, competence and diligence. He must constantly maintain professional knowledge and skills at the level necessary to provide the client or employer with the benefits associated with the use of the professional services of a competent person, based on the latest trends in practice, legislation and working methods.

Confidentiality. A professional accountant should maintain the confidentiality of information obtained in the course of providing professional services and not use or disclose such information without appropriate appropriate authority, unless disclosure of such information is dictated by his professional or legal rights or obligations.

professional behaviour. A professional accountant should act in a manner that is consistent with the good reputation of the profession and refrain from any conduct that might discredit the profession. The obligation to refrain from any conduct that could discredit the profession suggests that IFAC member bodies, in developing ethical standards, will need to consider the professional accountant's responsibilities towards clients, third parties, other members of the accounting profession, employees, employers and the population as a whole.

Technical standards. A professional accountant should provide professional services in accordance with applicable technical and professional standards. Professional accountants are required to carefully and skillfully follow the instructions of the client or employer, to the extent that such requirements are consistent with the requirements of integrity, objectivity, independence.

Integrity and objectivity. Integrity involves not just honesty, but fair dealing and truthfulness. The principle of objectivity imposes on all professional accountants an obligation to be fair, professionally honest and free from conflicts of interest.

Professional accountants perform many different functions and must demonstrate their objectivity in a variety of circumstances. Professional accountants in public practice perform reporting assignments and provide tax and other services. management consulting. Other professional accountants prepare financial statements as subordinates, provide internal audit services, and perform accounting functions. financial management in industry, commercial activities, the public sector or in the field of education. They are also involved in the training and development of those who hope to become members of the profession. Regardless of their services and functions, professional accountants must exercise integrity in the provision of their professional services and be objective in their judgments.

Resolution of ethical conflicts. From time to time, professional accountants are faced with situations in which conflicts of interest arise. Such conflicts can arise for a variety of reasons, ranging from a relatively trivial dilemma to an extreme case of fraud and illegal activity. It is impossible to even attempt to compile a detailed and comprehensive checklist of potential situations in which conflicts of interest may arise. A professional accountant must be constantly aware of factors that may give rise to a conflict of interest. It should be noted that an open difference of opinion between a professional accountant and another does not in itself constitute ethical problem. However, the facts and circumstances in each case must be analyzed by the parties concerned.

Professional Competence. Professional accountants should not pretend to have expertise or experience that they do not.

Professional competence can be divided into two phases:

• 1. achieving the level of professional competence;
• 2. maintaining the level of professional competence.

Confidentiality. Professional accountants are required to maintain the confidentiality of client and employer information obtained in the course of providing professional services. The obligation to maintain confidentiality continues after the relationship between a professional accountant and his client or employer ends.

A professional accountant must maintain confidentiality at all times, except when given special powers to disclose information or when disclosure is required by legal or professional obligations.

Professional accountants have an obligation to ensure that the confidentiality of their employees and those who provide advice or assistance is respected.

Confidentiality is not limited to the disclosure of information. It also implies that a professional accountant who receives information in the course of providing professional services will never use or appear to use such information for personal gain or for the benefit of a third party.

tax practice. A professional accountant providing professional tax services has the right to seek the best possible position for the benefit of the client or employer, provided that the services are provided with professional competence, without prejudice to integrity and objectivity in any way, and, in the opinion of the professional accountant, are in accordance with the law. Doubts can be interpreted in favor of the client or the employer, provided that the relevant position is reasonably justified.

A professional accountant should not guarantee to a client or employer that a prepared tax reporting or the tax advice provided cannot be disputed. On the contrary, a professional accountant should ensure that the client or employer is aware of the limitations of tax advice and services so that they do not misinterpret an expression of opinion as a statement of fact.

A professional accountant who prepares or assists in the preparation of tax returns should advise the client or employer that the client or employer is primarily responsible for the content of the reports. A professional accountant must necessary measures in order to ensure that tax reporting is properly prepared based on the information received.

The IFAC Code of Ethics for Professional Accountants contains the following ethical requirements that apply only to auditors (professional accountants in public practice).

Independence. When accepting an assignment involving a report, professional accountants in public practice should be free and appear free from any interest that may be found (regardless of its actual consequences) to be inconsistent with the principles of integrity, objectivity and independence.

Professional competence and responsibility in connection with the use of persons who are not accountants. Professional accountants in public practice should not perform professional services outside their area of ​​expertise unless they can obtain competent advice and assistance to enable them to perform such services satisfactorily. If a professional accountant does not have the necessary competence to provide a certain part of professional services, he may seek technical advice from other professional accountants, lawyers, actuaries, engineers, geologists, valuers.

Fee and commission. Professional accountants in public practice who provide professional services to a client assume responsibility for providing such services with integrity and objectivity and in accordance with relevant technical standards. This responsibility is exercised by applying the professional skills and knowledge that professional accountants in public practice have acquired through training and experience. A professional accountant in public practice is entitled to receive remuneration for services rendered.

The provision of two or more types of professional services at the same time does not in itself prejudice integrity, objectivity or independence.

Customer funds. It is known that in some countries the law does not allow a professional accountant in public practice to keep cash clients, other countries have legal obligations placed on professional accountants in public practice who hold such funds. A professional accountant in public practice should not hold clients' funds if there is reason to believe that they have been derived from, or are intended for, illegal activities.

Relationships with other professional accountants in public practice. Expansion of activities commercial enterprise often leads to the creation of branches or subsidiaries in those places where the current accountant does not practice. In these circumstances, the client or current accountant, in consultation with the client, may ask the host accountant practicing in those locations to provide such professional services as are necessary to complete the assignment.

The transfer of activities may also take place in the area of ​​special services or special assignments. The scope of services offered by professional accountants in public practice continues to expand, and the extensive knowledge required to serve the public often requires specific skills. Because one professional accountant in public practice cannot acquire expertise in all areas accounting activities However, some professional accountants in public practice have come to the conclusion that it is inappropriate and undesirable to engage in providing within their firms the full range of specialist skills that may be required.

Professional accountants in public practice should only provide services that they expect to be performed in a professional and competent manner. It is therefore important, both for the profession as a whole and for the benefit of clients, to encourage professional accountants in public practice to seek the advice of competent individuals who can provide such advice when necessary.

An existing accountant who does not have certain skills may still be reluctant to transfer a client to another professional accountant in public practice with those skills for fear of losing an existing element of business that may be transferred to another professional accountant in public practice. As a result, clients may be deprived of the benefit of receiving the advice to which they are entitled.

The owners of the enterprise have an undeniable right to choose their professional consultants and replace them with others as they wish. Despite the importance of protecting legitimate interests owners, it is also important that a professional accountant in public practice who is being asked to replace another professional accountant in public practice be able to ascertain that there are no professional reasons why such an appointment should not be accepted. This cannot be effectively achieved without establishing direct contact with the current accountant. In the absence of a specific request, the current accountant should not voluntarily provide information about the affairs of the client.

Advertisement and offer of services. The question of whether to allow specific professional accountants in public practice to advertise and offer services is within the competence of IFAC member organizations and is determined by them based on legal, social economic conditions every country.

If such advertising and solicitation of services are permitted, they must aim to objectively inform the public and must meet the requirements of integrity, honesty, credibility and tact. Offering services using coercion or imposition should be prohibited.

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