The observance of general moral and professional ethical norms is the obliging duty of each auditor and expert of ZAO "PETRO-BALT-AUDIT".
WE ARE SEEKING TO SERVE THE CLIENTS PROPERLY, THAT’S WHY WE MAKE SOME DEMANDS TO OUR EMPLOYEES
The norms of professional behavior are fixed in CODE OF PROFESSIONAL ETHICS OF AUDITORS OF ZAO “PETRO-BALT-AUDIT”:
TO OBSERVE GENERAL MORAL RULES AND NORMS IN THEIR ACTIONS AND DECISIONS – to work with conscience, try not to do others the things that you would not like others do to you;
TO PAY MAXIMUM ATTENTION TO THE PROBLEMS OF THE CLIENT – to perform the duties responsibly, control quality and timeliness of rendering services, check up the subordinate experts;
TO BE PROFESSIONALLY COMPETENT – the professional competence is based on:
general and special higher education, passing the attestation examinations confirmed by the appropriate diplomas and certificates;
experience of continuous practical work on rendering professional auditing services;
constantly updated professional knowledge in the field of accounting, taxation, financial activity and civil law, organization and methodology of audit, legislation, russian and international norms and both accounting and auditing standards;
TO SAVE CONFIDENTIALITY OF INFORMATION OBTAINED FROM THE CLIENT - keep secret and do not use a confidential information about client’s business obtained in rendering professional services without restriction in time and irrespective of extension or termination of the direct relations.
TO BE OBJECTIVE IN JUDGMENTS AND CONCLUSIONS - rendering professional services, consider objectively all situations occurred and actual facts, do not suppose that personal bias, prejudices or pressure from outside could have an effect on objectivity of judgments; protecting the interests of the client in its relations with legal entities and individuals, make certain that they have arisen on the legal and fair basis;
TO BE ACTUALLY INDEPENDENT – financially, legally, professionally.
NOT TO DO ANY INCOMPATIBLE ACTIONS - do not deal together with the main professional practice with activity, which influences or can affect the objectivity and independence. Dealing with any activity prohibited to the practicing auditors according to the legislation is considered as incompatible action of the auditor infringing the law and professional ethical norms.
Irrespective of where the auditor renders professional services, on the territory of Russian Federation or in the other state the ethical norms of its behaviour remain constant.
The norms of professional behaviour defined by the present Code are based on the international ethical norms developed by International Federation of Accountants (IFA) and Auditors’ Ethics Code of Russia recommended by Auditing Activity Board of the Finance Ministry of Russia.
THE INFRINGERS OF THE ETHICAL NORMS OF PROFESSIONAL BEHAVIOUR EXPRESS DISRESPECT FOR THE SATFF OF THE AUDITOR ORGANIZATION AND ALL AUDITOR COMMUNITY, BRING TO ZAO "PETRO-BALT-AUDIT" THE MORAL AND MATERIAL LOSS AND CAN NOT BE ITS EMPLOYEES.
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