Analisis de la percepcion sobre la etica profecional del revisor fiscal estudiantes de noveno semestre de contaduria publica de la universidad Antonio Nariño sede Santa Marta
The ethics of the statutory auditor plays a role in the assertive development of the activities of the professional accountant. Therefore, the objective of the research was to analyze the perception of the ninth-semester public accounting students at the Antonio Nariño University, Santa Marta, about...
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| Format: | Trabajo de grado (Pregrado y/o Especialización) |
| Language: | spa |
| Published: |
Universidad Antonio Nariño
2023
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| Online Access: | http://repositorio.uan.edu.co/handle/123456789/8781 |
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| Summary: | The ethics of the statutory auditor plays a role in the assertive development of the activities
of the professional accountant. Therefore, the objective of the research was to analyze the
perception of the ninth-semester public accounting students at the Antonio Nariño
University, Santa Marta, about the professional ethics of the statutory auditor. The
methodology was of a quantitative approach, non-experimental design, and descriptive
type, applying a survey to inquire about the knowledge in ethics of the statutory auditor of
public accounting students who were in the ninth semester at the Antonio Nariño
University, Santa Marta, being the sample of 15 students. The results reflect that the
students have little knowledge regarding the ethics of the statutory auditor, especially in
what corresponds to the foundations and normative guidelines that regulate their
activities. Likewise, a series of recommendations were presented for the inclusion of the
ethics of the public accountant in a transversal way in other subjects in which values and
principles in accordance with the exercise of the accountant can be promoted, specifying
later in the statutory auditor. |
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