ETIKOS KODEKSAS PDF

Kiganos The Kodelsas Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements. Employees view, the main advantage of the Code of Ethics that it promotes development of employees, while the students that the code of professional activity gives morality and professionalism. However, users may print, download, or email articles for etikps use. The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements. Strengthening Organizations, Advancing Economies. You must be signed in to the IFAC website in order to submit a comment.

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Mahn It should be noted that a good set of ethics rules, knowledge, ability to apply them in a particular situation, eliminates the risk of abuse. The research shown, that in the educational institution is guided by the Code of Ethics. See also Permissions Information. Code of Ethics Request permission to translate. Employees view, the main advantage of the Code of Ethics that it promotes development of employees, while the students that the code of professional activity gives morality and professionalism.

You must be signed in to the IFAC website in order to okdeksas a comment. Lithuanian Chamber of Auditors Status: Their role dependent on the volume of the Code of Ethics, the local infrastructure, the organizational environment.

No warranty is given about the accuracy of the copy. Please read our website Terms of Use. This would contribute to the implementation of ethical discussions, training for both employees and students.

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession. The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements. This abstract may be abridged. IFAC respects your privacy and will not send you unsolicited email or spam.

However, users may print, download, or email articles for individual use. It is said that the code of ethics in the organization is one of the most important elements in the institutionalization of ethics, which states, recommend or define the moral norms of behaviour, rules that must be followed by every employee.

Please add your name optional: Singularities ; J. For employees opinion the most ethical problems are caused by the generally accepted values of fostering a lack, while students think that the lack of government commitment to ethical standards, and a negative example Parliament, government and others institutions.

Educational organizations are trying to develop innovation-intensive, so the staff competence and certain moral values are important, perhaps even more significant than in the business organization. It is recommended to use the Code of Ethics as a starting point for making decisions with ethical conflicts in the kodeksaas of ethical behaviour benefits often discuss emerging ethical issues, standards, conditions for the implementation stikos the Code, and opportunities.

Was found that both employees and students think that sometimes is encountered with problems such as conflict of interest, abusing its position, and lack of respect for another person. Etikos kodeksas by Agne Agnute on Prezi The main purpose of the document can be considered an organization disposition to act transparently.

Primary tabs View active tab Show Related Log test. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use i.

Any person accessing this site agrees to the Terms of Use and Privacy Policy. May 12, Lithuanian. Colleagues must respect each other, behave fairly and politely. Strengthening Organizations, Advancing Economies. Users should refer to the original published version of the material for the full abstract. Clear organizational goals, values, behaviour of all members of the organization appropriate information supply, feedback, employee assessment, based on the results of work shows that an organization has a high level of ethics.

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