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What is Ethical Principles in Accounting Audit about?

The document compares the ethical principles established in the IFAC Code and Law 43 of 1990 of Colombia that governs the accounting profession. It identifies similarities such as integrity, objectivity, and confidentiality, but also differences such as the fact that the IFAC Code is more explicit and emphasizes avoiding situations that could affect the objectivity and integrity of the accountant. It concludes that both codes seek for accountants to act with rectitude and honesty to be impartial and protect

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