Auditorių profesinė etika
LTReikšminiai žodžiai: Auditas; Auditoriaus etika; Auditorius; Auditorių etika; Auditorių garbės teismas; Auditorių rūmai; Etika; Fundamentalieji buhalterių ir auditorių elgesio principai; Lietuvos Respublikos auditorių profesinės etikos kodeksas; Profesionalių buhalterių etikos kodeksas; Audit; Audit chamber; Audit honour court; Auditor; Auditor ethics; Auditor's ethics; Code of Ethics for Professional Accountants; Ethics; Fundamental principles of accountants and auditor's behaviour; Lithuania; Professional Code of Lithuanian auditor's ethics.
ENUsing methods of logical analysis and description author analyses the international norms of auditor's ethics and requirements, experience of foreign countries, experience and specific features of formation of Lithuanian auditors ethics rules. The purpose of the article is to find out the peculiarities of auditor's ethics in Lithuania and to prepare proposals for the improvement of the structure and plot of auditor's code of ethics. Article describes the working surrounding of the auditors. As audit is the specific kind of activity because its functions include the consultation services and the assurance of financial information presented by firms. On the other hand auditor's activity is useful for the society because it use the work of an auditor and trust the financial information confirmed by the auditor. Auditors work in the environment full of conflicts. Conflicts exist between firms and the users of their financial information, between business and state, between the firms and auditors. This conflict is social conflict and it could not be avoided. But it could be solved by moral norms recognised by society. And such moral norms are in Code of ethics. Each profession including auditors has its Code of ethics. There is no professional code of auditor's ethics in Lithuania yet. The presented project includes not all principles and requirements of auditor's ethics and needs improvements. The improvements could be done only after the deep analysis of regulations of international code of ethics and experience of foreign countries in this field. That's why such research was carried out. Author presented six conclusions after the performance of research. It was found that worldwide the professional ethics of auditors is regulated by the Code of Ethics for Professional Accountants.The fundamental principles of accountants and auditors behaviour, common principles for accountants and auditors and specific principles of auditor's professional ethics arc presented in it. The analysis showed that they are the most useful and the mostly professional ethics reflecting principles. Lithuanian auditors have no professional code of ethics, but the project is prepared. Audit law legalised some requirements of the professional ethics, but they can not reflect all specific features of auditor's ethics. There were found such problems in preparing code of auditor's professional ethics: the reflection of national and social Lithuanian auditor's specific features in the requirements of such code; the selection of the main and most necessary features of ethics; control and regulation bodies determination for such statements. Author found out that analysing the national and social features of Lithuanian auditors ethics great attention ought to be paid to the social experience of the soviet period accountants, to the traditional features of Lithuanian people character and to the lack of audit questions analysis work. Preparing Auditor's code of ethics in Lithuania great attention ought to be devoted to the requirements connected with the specific circumstances, which influenced the ethics of Lithuanian auditors. Lithuanian auditor's code of ethics by its structure ought to be similar to International accountants and auditors code of ethics. Author proposed to prepare one common code of ethics for accountants and auditors. The control of the requirements of Code of ethics could be carried out by professional organisations, by governmental institution and mixed. In Lithuania it is proposed to give control function to Audit chamber. [From the publication]
