ABSTRC

This thesis belongs to the research on control mechanisms - Finance, Accounting

Professional School of the Catholic University of Chimbote Angels (ULADECHCatholic), research had as general objective to assess whether Axiology and Ethics and
their impact on professionals and students of the career of accounting and auditing in
the region of Ayacucho - 2015.
The research method used is the literature review - documentary, by collecting
information from sources such as texts, journals, theses, newspaper articles and
information from the Internet. Given the nature of research analysis of the results it was
done by comparing the information collected and surveying a sample of 58 between
civil servants and the scope of the Ayacucho region.
The issue of research results: The axiological and ethical principles inherent to each
profession. And in the accounting discipline, ethics is essential for the formation of a
good accountant professional basis. This is due to the great responsibility of counters
transparently reflect the economic and financial situation for decision-making.

Keywords: axiology, ethics, advocacy, professional, accounting, auditing.

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