Conduct of modern science– 2016 • Díl 1

MATERIALS OF THE XVI INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE ★ March 30 - April 7, 2020
disclose such information without appropriate authority, except that the disclosure of 
such information is subject to his or her professional or legal rights as well as 
obligations.
Professional behavior. A professional accountant should act in a manner 
consistent with the reputation of the profession and refrain from actions that could 
damage that reputation.
Technical standards. A professional accountant must provide professional 
services in accordance with applicable technical and professional standards.
According to L. Tolstoy, “Aesthetics and ethics are two shoulders of one hand: 
as one side stretches and relaxes, the other shortens and becomes heavier. When a 
person loses his moral meaning, he becomes especially sensitive to aesthetics. ” If L.N. 
Tolstoy taught ethics and aesthetics at the time, N.A. Kolokolov compares belonging 
to a professional group to ethics and emphasizes that for many, the attitude towards 
ethics is very important.
In conclusion, it could be said that the ethics and aesthetics of accounting and 
auditing cover all areas, because the combination of all factors provides a perfect code 
that works not only for accountants, but also for professionals in every field of work.
L iterature review:
1. Lesina T. V., Volkova Yu. S. Professional accounting ethics: from theory to practice 
// Scientific-methodical electronic journal "Concept ".
2. Electronic fund of normative and technical documents. [Code of Ethics for 
Professional Accountants] URL: http://docs.cntd.ru/document/420357077.
3. http: //www.grandars .ru/student/buhgalterskiy-uchet/etika-buhgaltera.html
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Science without borders - 2020 ★ Volume 14
THE ROLE AND IMPORTANCE OF STRATEGIC THINKING AND