Abstract:
The present study analyzed the ethics issue as an essential factor in the work carried out by professionals in the area of Accounting Skills. The research proposes to examine the ethics and morality present in the conduct of the accountant who chooses to perform services of expertise, revealing the fundamentals and elements that govern the practice of ethics in the field of application of accounting expert tools. It is a further effort to reconstruct knowledge about accounting practice and aims to contribute to the understanding of the parameters of analysis and determination of the positions and procedures to be adopted by professionals working in the area.
