CA Direito

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Read the text below in order to answer questionResponsibility of Accountants and Auditors            How can accountants and auditors help in this anticorruption drive? First of all, accountants are the first set of gatekeepers to ensure that transactions are valid, at arm's-length, captured, and properly recorded according to established standards. Secondly, "as professionals with a duty to protect the public interest, they are bound by rigorous codes of professional and personal ethics calling for the highest levels of integrity and objectivity". Thirdly, "their key strategic positions within an enterprise or organization - whether in an internal position or as an external auditor or adviser - mean that they very often have access to highly privileged and confidential information."(Frank Harding: "Corruption: Rising to the Challenge", IFAC - May/1999.)            Both accountants and auditors perform their respective functions on the bases of national and international standards of practice which have clear guidelines in identifying, for instance, indicators of fraud and other irregularities, and reporting these to the highest levels of authority.Internet: www.guyanajournal.com Accessed in Nov/2003According to the author, integrity and objectivity are

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