| Abstract [eng] |
The importance of the current period, the audit is constantly increasing as demand increases in proportion to the shareholders and other stakeholders have accurate information about the activities of economic entities. An increasing number of recorded cases in which the management of the organizations trying to conceal the true state of activity for personal gain. In such cases, the auditor raises the importance of professional ethics, which the society is a widespread attitude that since ethically and professionally carried out audit depends on partnerships or other entities operating success. Audit firms relationships with customers and the institutions concerned, the rules of the formation of this period relevant to the fact that when there is a formation of a free market economy, it attaches great importance to the auditor is not the same name, achievements, and professional and management ethics. Research object of the thesis – auditors principles of professional ethics and compliance. Research objective – to research auditor’s professional ethic’s theoretical aspects and accomplish empirical research Lithuania. Tasks: 1. To analyze Lithuanian and foreign scientific and legal auditors' professional ethics of the subject; 2. To formulate theoretical hypotheses based on the research and develop the research instrument; 3. Accomplish auditor’s professional ethics research in Lithuania; 4. Submit conclusions and recommendations. The main results of the research and their application areas. The analysis of Lithuanian and foreign literature auditors' professional ethics can be argued that auditors ethical principles similar concept is described both in Lithuania and abroad. The maximum value is given the auditor of good repute and any interested influence disregard. Foreign literature focuses more on more detailed examination of auditors' ethical principles. Hypothesis which describes auditors' work experience and the principle of integrity interface was confirmed. Hypothesis which assert, that auditor’s age affects the principle of independence was confirmed. Based on study results hypothesis which assert, that auditors – women is tempted to transgress principle of confidentiality was not confirmed. Hypothesis which describes auditors age and professional competence of the principle interface was confirmed. Hypothesis which assert, that auditor’s specialization influence the principle of professional development was confirmed. The Master thesis consists of an introduction, theoretical, methodical, submission of results parts and conclusions. The main substance and result of the work described in 76 pages including 24 images and 3 tables. |
