El código ético en la profesión del contador público
Palabras clave:
ETHICS, PROFESSIONAL RESPONSIBILITY, PROFESSIONAL ETHICS, CODE OF ETHICS, PUBLIC ACCOUNTANTResumen
El artículo versa sobre la responsabilidad ética que debe regir en todo tipo de profesión, y se centra en el análisis del código ético en el desempeño del contador público. El Código de Conducta Profesional del Instituto Americano de Contadores Públicos Certificados (AICPA)
es la guía primaria de los contadores públicos en ejercicio público, y el artículo expone los usos a los que sirve el código. Asimismo, el autor analiza distintas situaciones en que el código debe ser aplicado y explica el modo en que se realiza. Para finalizar, Jamnik describe los problemas que encuentra en el código y el modo en que considera que podrían solucionarse para hacer que la profesión sea más fidedigna.
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