The public counter and its professional commitment as an auditor

Review article

Abstract

When talking about a public accountant as professional ethics, it implies containing a series of moral issues that constantly change as do the closest and the norms where the accounting professional is flooded. The difference between the ethics of the professional and his end with humanity, is the interest of his own or that of others, where they have gotten lost in the way of many professionals, causing wonders such as the poor ability of accounting and financial information for totally anti-terminations. Ethics such as cheating, swindling, evasion, among others, which in this globalized world has been formed by more than one total crisis. This work carried out by public accountants, is the same as it happens with other liberal professions, where it has a box of commitments that must be reflected so that their work is carried beyond in a satisfactory way. The most excellent public accountants are those in which they exercise their profession autonomously, that is, the external auditors, whose main activity is to express an opinion to give official faith on the financial statements of all the companies that hire them to such results. A public accountant, whether due to apathy or collaboration, who expresses an opinion different from what the situations indicate, in which he can cause serious damage to third parties who trust his work, which could generate serious consequences of very diverse medium.

Keywords: accountant, finance, accounting.