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THREATS AND SAFEGUARDING MEASURES RELATED TO THE ACTIVITY OF ACCOUNTING PROFESSIONALS
Authors: Silvia ZAHARCO
Number of views: 9
Integrity, objectivity, the acquisition of specialized
competence and professional behaviour
are some of the fundamental elements of the professional
ethics principles that must be considered
by a future professional accountant. At the same
time, he or she should encounter the challenges
that are specific for this activity. These can be selfinterest,
self-review, representation, familiarity, intimidation,
etc., which must be identified and handled
with great care by a professional accountant, so as to
ensure the credibility of the chosen profession. The
aim of the research is to highlight the types of threats
that can affect the work of accounting professionals,
as well as the protective measures that could
eliminate or reduce them to an acceptable level. In
order to achieve the goal set, the author used the
research, qualitative methods, in particular, observation,
analysis and documentation.