Ethics in the professional training process of accountants for the presentation of audit results

Abstract

The article contributed to the knowledge about the professional formation in the specialization of accounting associated to the results of the audits and to what extent the professional profile based on a sustainable ethics allows that the practice is applied of appropriate form. The importance of it was based on the knowledge of the professional profile formation of professionals based on the principles of integrity and confidentiality of information. Bibliographic methods were used; It is necessary to identify the characteristics of the professional profile that the accounting professional should have when presenting the audit results. On the other hand, a field study was used, through the application of the survey, 285 students, 93 career professionals in order to determine the impact that ethics had on the relationship to professional practice, evidencing an 84% demonstration that ethics has a relevant relevance at the time of presenting audit reports; In terms of the incidence of academic selection by universities in them, it was possible to obtain that 37% of them consider that although it is a detail of the guidelines to exercise a comprehensive practice it is necessary to make adjustments from the university classrooms to achieve the desired success and integrity of the accounting professional.