Ethical standards in banking reporting

The relevance of research in the field of ethics in banking due to the fact that in conditions of instability, limited financial resources and the closure of sources of external funding in connection with the anti-Russian sanctions there is a growing need to find new ways of raising capital in the Russian banking sector. However, the negative to this process is influenced by a distrust of foreign investors, entrepreneurs and other participants of the economic turnover. Investors are interested in obtaining reliable financial information from financial institutions, which must be confirmed by a required audit. One of the guarantees of the accuracy of the information contained in the Bank statements is the auditors ' compliance with ethical standards.