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ПРИНЦИПИ ПРОФЕСІЙНОЇ ЕТИКИ АУДИТОРА УКРАЇНИ ТА ПРОБЛЕМИ ЇХ РЕАЛІЗАЦІЇ // Principles of auditor’s professional ethics in Ukraine and problems of their implementation

Author

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  • Бондар, Валерій Петрович

    (Державна академія статистики, обліку та аудиту)

Abstract

The analysis of the principles of professional ethics has been carried out as well as the problems of their following by domestic auditors have been determined. The peculiarities of displaying the conflict of interest in interrelations of parties in auditing have been presented. Проведено аналіз принципів професійної етики, виділено проблеми їх дотримання вітчизняними аудиторами. Показано специфіку прояву конфлікту інтересів у взаємовідносинах сторін аудиту.

Suggested Citation

  • Бондар, Валерій Петрович, 2008. "ПРИНЦИПИ ПРОФЕСІЙНОЇ ЕТИКИ АУДИТОРА УКРАЇНИ ТА ПРОБЛЕМИ ЇХ РЕАЛІЗАЦІЇ // Principles of auditor’s professional ethics in Ukraine and problems of their implementation," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 44(2).
    • Handle: RePEc:scn:000ven:95148
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