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Communication Ethics in Audit

Author

Listed:
  • Anca Irina TIURA

    (University of Bucharest, Romania)

  • Alina DOMNISOR

    (Bucharest University of Economic Studies, Romania)

Abstract

Business Ethics is a requirement but also a sine qua non criterion for the success of the auditor's professional work with implications, in particular, on the future of the profession. In depth, communication ethics refers to the fulfilment and evaluation of the moral norm in all aspects and manifestations of the communicative interaction. The consequences of a non-ethical communication, which doesn’t consider the moral norm, will have medium and long term effects for both the auditor and the audited company, and outside the company may negatively impact a large number of stakeholders (management, employee’s families, state, customers, etc.).

Suggested Citation

  • Anca Irina TIURA & Alina DOMNISOR, 2018. "Communication Ethics in Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 407-407.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:407
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    More about this item

    Keywords

    communication; ethics; communication ethics; audit;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Z1 - Other Special Topics - - Cultural Economics

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