Abstract
Ethics in the public external audit is not an academic subject or one for public debate. The article is an analysis of the ethics impact in this field and the potential consequences of breaching ethics in the exercise of function by a public external auditor. To underline public external auditor’s general ethical values and principles, this paper will present, in general, the conceptual approaches of the ethics and, in particular, the activity of the external audit.
“The morality commands, the ethics recommends”
(Andre Comte)
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Marcu, N. (2018). Principles and Ethical Values in Public External Audit Activity. In: Idowu, S., Sitnikov, C., Simion, D., Bocean, C. (eds) Current Issues in Corporate Social Responsibility. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-70449-4_12
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DOI: https://doi.org/10.1007/978-3-319-70449-4_12
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