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Ética en la Contaduría Pública Autorizada

Abstract:

The profession of the Certified Public Accountant has been questioned lately worldwide due to the increase in cases of corruption of Accountants and auditors, reflecting the low importance of ethics in training. The objective of this research is to disseminate and monitor compliance with ethical principles in all accounting activities, and to incorporate accounting ethics into the mesh of the Authorized Public Accounting Department of the University of Guayaquil. Applying a qualitative approach and ethnographic method through documentary techniques, it is concluded that ethical training should be improved, therefore it is recommended to teach in detail the accounting deontology from the first level with its respective sanctions and fines in case of breaking a regulation, law or code in order to make accountants and auditors more competitive. Keywords: Ethics, Accounting