Importancia de los principios éticos del contador público en las organizaciones empresariales del Municipio De Curumani, Cesar.

Abstract

The study focuses on the importance of ethical principles applied in the companies and/or organizations of Curumani, Cesar in the professional life of the auditor, Law 43 of 1990, defines the duties and challenges that the auditor must face today, following the mandate. standards, regulate the good conduct of the professional, referring to the neglect of true accounting and actions that immediately affect professional ethics, in addition to carelessness and negligence, its result affects companies, causing fines and sanctions required by regulatory bodies. such as the sanctions imposed by the DIAN and Colombian accountants. The research approach was developed in the context of qualitative research. It descriptively supported the social phenomena in the auditor's operational activities, his way of acting according to professional ethical criteria, his role in the commitment to society in accordance with the law. Likewise, focusing on the importance of ethical practice in the profession, generating trust among clients, both individuals and legal entities, it responds to their opinions honestly by offering high-quality service.