Etica

TALLER DE ETICA

1. QUE ES ETICA DEL CONTADOR PUBLICO

La Contaduría Pública es una profesión que tiene como fin satisfacer necesidades de la sociedad, mediante la medición, evaluación, ordenamiento, análisis e interpretación de la información financiera de las empresas o los individuos y la preparación de informes sobre la correspondiente situación financiera, sobre los cuales se basanlas decisiones de los empresarios, inversionistas, acreedores, demás terceros interesados y el Estado acerca del futuro de dichos entes económicos. Esta certificación, hará parte integral de lo examinado.
El Contador Público, sea en la actividad pública o privada es un factor de activa y directa intervención en la vida de los organismos públicos y privados. Su obligación es velar por losintereses económicos de la comunidad, entendiéndose por ésta no solamente a las personas naturales o jurídicas vinculadas directamente a la empresa sino a la sociedad en general y naturalmente..el..Estado.

ESENCIA..DEL..CONTADOR..PUBLICO

La conciencia moral, la aptitud profesional y la independencia mental constituye la..esencia..espiritual..del..Contador..Público
El ejercicio de la ContaduríaPública implica una función social especialmente a través de la fe pública que se otorga en beneficio del orden y la seguridad en las relaciones económicas entre el Estado y los particulares o de estos entre sí.
La sociedad en general y las empresas en particular son unidades económicas sometidas a variadas influencias externas.
El Contador Público en el desarrollo de su actividad profesionaldeberá utilizar en cada caso los métodos de análisis y evaluación más apropiados para la situación que se presenta, dentro de los lineamientos dados por la profesión y podrá además, recurrir a especialistas de disciplinas diferentes a la Contaduría Pública y a la utilización de todos los elementos que las ciencias y la técnica ponen a su disposición.

PRINCIPIOS BÁSICOS DE ÉTICA PROFESIONAL

Enconsecuencia, el Contador Público debe considerar y estudiar al usuario de sus servicios como ente económico separado que es, relacionarlo con las circunstancias particulares de su actividad, sean éstas internas o externas, con el fin de aplicar, en cada caso, las técnicas y métodos más adecuados para el tipo de ente económico y la clase de trabajo que se le ha encomendado.
Observando en todos loscasos los siguientes principios básicos de ética profesional:

• Integridad.
• Objetividad.
• Independencia.
• Responsabilidad.
• Confidencialidad.
• Observaciones de las disposiciones normativas.
• Competencia..y..actualización..profesional.
• Difusión y colaboración.
• Respeto entre colegas.
• Conducta ética.

1. Integridad
El ContadorPúblico deberá mantener incólume su integridad moral, cualquiera que fuere el campo de su actuación en el ejercicio profesional. Conforme a esto, se espera de él, rectitud, probidad, honestidad, dignidad y sinceridad, en cualquier circunstancia.
Dentro de este mismo principio quedan comprendidos otros conceptos afines que, sin requerir una mención o reglamentación expresa, puedan tener relación conlas normas de actuación establecidas. Tales conceptos pudieran ser los de conciencia moral, lealtad en los distintos planos, veracidad como reflejo de una realidad incontrastable, justicia y equidad con apoyo en el derecho positivo.

2. Objetividad
La objetividad representa ante todo imparcialidad y actuación sin prejuicios en todos los asuntos que corresponden al campo de acción profesional delcontador público. Lo anterior es especialmente importante cuando se trata de certificar, dictaminar u opinar sobre los Estados Financieros de cualquier entidad.
Esta cualidad va unida generalmente a los principios de integridad e independencia y suele comentarse conjuntamente con esto.

3. Independencia
En el ejercicio profesional, el Contador Público deberá tener y demostrar absoluta…

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