TFL Vsebine / Revija SIR*IUS

Ethical Conduct of Professional Accountants and International Code of Ethics (IESBA)

Prispevek na eni strani prikazuje pregled znanstvenih prispevkov in javnega nadzora na etično ravnanje revizorjev in revizijskih družb. Pogled znanstvenega raziskovanja nam pomaga pri odkrivanju novih pogledov na etična vprašanja v računovodstvu in reviziji, izsledki javnega nadzora pa nas usmerjajo k obvladovanju najpogosteje uresničenih tveganj, povezanih z etiko in neodvisnostjo. Ker izsledki znanstvenih raziskav kažejo, da je izobraževanje o etičnih zahtevah ključni temelj za kasnejše etično ravnanje in prepoznavanje neetičnih praks, so v drugem delu sestavka predstavljeni nova struktura Kodeksa, njegova temeljna načela, konceptualni okvir ter krog zagotavljanja skladnosti s Kodeksom.

The paper presents scientific as well as public oversight view on ethical conduct of professional accountants and auditing companies. The view of science supported us in discovering new views on ethical issues in accounting and auditing. The results of public oversight direct us in our attempts to manage risks related to ethics and independence. As the results of scientific research show that education represents the foundation for later ethical conduct and identification of unethical practices, the second part of the paper presents the new structure of the Code, its basic principles, conceptual framework and the circle which enables compliance with the Code.