Özet:

The article considers the process of the formation of basic principles of the ethics for the specialists of the accounting and analytical sciences. The authors provide the insight into the little-known historical information about the appearance of the key principles and requirements to the training of specialists as exemplified by the Ukrainian cooperation, including the accountants, advisors and auditors. The paper determines the structure of specialists in the accounting and analytical sciences in modern information economics, which includes the professional accountants and auditors, officials of the state control authorities and court experts. The content of the principles is shown, with which they are governed in the context of the Ethics Standards, as well as the possible security measures for the elimination and reduction of the risk of their violation. The article proposes the ways of harmonization of the norms of regulating the relations existing in Ukraine in compliance with the Accountant and Auditor Ethics Standards by all specialists, including the officials of the state control authorities and court experts.

Anahtar Kelimeler: