Kozmenkova S.V.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation skozmenkova@yandex.ru ORCID id: not available
Zubkov D.D.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation gezhez@mail.ru ORCID id: not available
Ushakov A.A.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation tensotr2@inbox.ru ORCID id: not available
Subject This article discusses the issues related to the ethical principles of the auditor and forensic economic expert. Objectives The article aims to compare the ethical principles of the auditor and forensic economic expert, enshrined in codes of ethics and developed in science, identify similarities and differences, determine the possibility of spreading ethical principles from one area to another. Methods For the study, we used the methods of comparative analysis, classification, induction and deduction. Results The article summarizes and classifies information on the ethical principles of the auditor and economic expert, which is contained in scientific and regulatory sources. It also clarifies and proposes to apply a classification of the ethical principles of the forensic expert and considers the possibility of extending a number of ethical principles of the auditor to the activities of the economic expert and vice versa. Conclusions and Relevance The lack of ethical principles or ignoring them in a particular area of activity causes a decline in the quality of the auditor and forensic expert's activities, and ultimately leads to an increase in economic crimes. The results of the auditor's ethical principles analysis and the proposed set of the economic expert's ethical principles can be applied in the theory and practice of auditing and forensic economic expertise.
Keywords: public accountant, forensic accountant, ethical principles, comparative analysis, Code of Ethics
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