UDC 657.1

PROFESSIONAL ETHICS OF THE MODERN ACCOUNTANT

Batasheva Milana Amatovna1, Abdulazizova Eliza Aptievna2
1Chechen State University, 3rd year student of the institute of Economics and Finance
2Chechen State University, assistant of the Department «Tax and taxation»

Abstract
In this paper, the author gives the definition of concepts such as an accountant, ethics and professional ethics. Consider what competencies and requirements should have an accountant, revealed four main areas of this profession.

Keywords: accountant, ethics, profession, professional ethics


Category: 08.00.00 Economics

Article reference:
Professional ethics of the modern accountant // Modern scientific researches and innovations. 2016. № 6 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2016/06/69041

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