ПРОФЕСІЙНА КУЛЬТУРА БУХГАЛТЕРА І АУДИТОРА: ПРАКТИКА ЗАСТОСУВАННЯ

Abstract

The creation of an integral enterprise management system at the present stage is impossible without a properly organized accounting system, which is headed by highly qualified accountants and auditors. Legislative innovations require from specialists in the accounting sphere not only the use of professional knowledge, but also possession of a broad outlook to understand the influence of the external and internal environment in which the enterprise conducts business, in addition, significant attention must be paid to a set of professional principles, values and ethical norms that in a general sense, they shape the professional culture of accountants and auditors. The functional basis of the professional culture of an accountant and auditor is a moral and legal culture. Characterizing the professional culture of accountants and auditors, it is often identified with professional ethics, that is, a code of rules. Codes of ethics are developed by professional communities of accountants and auditors, taking into account the relevance of global political, economic and social aspects. In 2019, the Code of Ethics for Professional Accountants, updated by the International Federation of Accountants and the Council on International Ethics Standards for Accountants, came into force, which also includes the International Standards for Auditor Independence, and is recommended for accountants and auditors to observe in order to form their professional culture. The Code requires a professional accountant and auditor to adhere to fundamental principles that take on particular importance during COVID-19 quarantine measures. In order to form a professional culture of an accountant and an auditor, taking into account the fundamental principles and taking into account the activities of specialists in a pandemic and quarantine measures, a model for the formation of a professional culture of accounting and additional professional principles, together with the use of traditional and pro active tools to ensure professional culture, contributes to the growth of both the individual and the qualified specialist, and allows you to increase your competitive position in the labor market.