THE VALUE OF PROFESSIONAL ETHICS AND PROFESSIONAL RHETORIC IN THE IMPLEMENTATION OF THE AUDIT OF BANKING ACTIVITIES

Uksusova Margarita Svyatoslavna
Smolensk State University
PhD, Associate Professor, Department of Economics

Abstract
This article reveals the importance and role of professional ethics and professional rhetoric in an audit of banking activity at the present stage of development of the Russian banking system; especially the use of ethical standards and requirements to use the correct language in the professional activity of the bank's auditor. As an example, the article presents the results of analysis of the use theorists and practitioners audit such thing as a "professional judgment", it is proposed to introduce a clear definition of this concept in the regulations governing the auditing activities.

Keywords: auditing banking, professional ethics, professional judgment, professional rhetoric


Category: Economics

Article reference:
The value of professional ethics and professional rhetoric in the implementation of the audit of banking activities // Humanities scientific researches. 2016. № 10 [Electronic journal]. URL: https://human.snauka.ru/en/2016/10/16707

View this article in Russian

Sorry, this article is only available in Русский.



All articles of author «Уксусова Маргарита Святославовна»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: