In the practical one, the reality is another one. The people if corrupt very little. The differential that would have to be the ethics if distorts and if it transforms into price for them. 2.1. DEFINITION OF Not obstante ETHICS the ethics to be considered by some authors as ' ' science of moral' ' , in the conception of Vzquez the moral is not a science, however it is object of the same one. They are on in close and non-separable way, as well as what indeed they are: specific science and its object. Still according to moral it comes of Latin ' ' me ' ' or ' ' mores' ' , ' ' costume' ' or ' ' costumes' ' , in the meaning of sets of norms or rules acquired for habit.
Ethics come of the Greek ' ' ethos' ' , that it means, analogicalally, ' ' way of ser' ' or ' ' carter' ' , while form of life also acquired or conquered by habit. The ethics are consolidated as a behavior standard to be followed human being. The individual learns inside of the social conviviality, in the way where it lives. 2.2. ETHICS X COUNTABLE PROFESSION Are known mainly that the accountant has as main activity to the rendering of services, having as function to the one to supply to information and evaluations, of financial and economic nature on the patrimony of the physical or legal people of any nature, that objectifies to assist in the process of taking of decisions and inferences on the future trends of the people and the entities. Many think that accounting are only the art of escriturar books, to register and to control administrative facts, however, the paper of the accountant in the society considerably comes increasing its relevance in the last times. Currently, the countable professional has a significant incumbency: to be optimum friend of who it gives service? natural person or legal -, being able to assume a STAFF position, as the administrators would say.