{"id":823,"date":"2020-12-06T00:21:59","date_gmt":"2020-12-06T00:21:59","guid":{"rendered":"http:\/\/aena.com.ec\/professional-ethics\/"},"modified":"2023-03-16T19:17:01","modified_gmt":"2023-03-16T19:17:01","slug":"professional-ethics","status":"publish","type":"page","link":"https:\/\/aena.com.ec\/en\/professional-ethics\/","title":{"rendered":"PROFESSIONAL ETHICS"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243; animation_style=&#8221;fade&#8221; z_index_tablet=&#8221;500&#8243;][et_pb_row disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.7.4&#8243; background_image=&#8221;https:\/\/aena.com.ec\/wp-content\/uploads\/2020\/12\/eticaprofesional_low-1.jpg&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; custom_padding=&#8221;200px||200px|&#8221; z_index_tablet=&#8221;500&#8243; custom_css_main_element=&#8221;background-size: cover;&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; disabled=&#8221;on&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243; custom_padding=&#8221;0|0px|0|0px|false|false&#8221;][et_pb_row column_structure=&#8221;3_4,1_4&#8243; _builder_version=&#8221;3.25&#8243; z_index_tablet=&#8221;500&#8243;][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;3.27.4&#8243; text_font=&#8221;|700|||||||&#8221; text_text_color=&#8221;#465688&#8243; text_font_size=&#8221;50px&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<p>PROFESSIONAL ETHICS<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/aena.com.ec\/wp-content\/uploads\/2020\/12\/eticaprofesional_low-1.jpg&#8221; title_text=&#8221;eticaprofesional_low&#8221; _builder_version=&#8221;4.7.4&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.7.4&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;#465688&#8243; custom_padding=&#8221;0px||||false|false&#8221; hover_enabled=&#8221;0&#8243; z_index_tablet=&#8221;500&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>The work we develop for our clients is undertaken objectively and independently while the information to which we have access is handled with absolute confidentiality.\u00a0 Every member of our Firm is aware of this responsibility.<\/p>\n<p>Compliance with our commitments, as well as honesty, are part of the values which underpin the work entrusted to us by our clients.<\/p>\n<p>In each engagement we undertake, we observe the Code of Ethics of our profession.\u00a0 In addition, on a periodic basis, each member of our organization signs an affidavit to the effect that they are compliant with the Code.<\/p>\n<p>Another of our fundamental principles is to verify compliance by our clients with applicable laws and regulations.\u00a0 This ensures that our clients adopt best practices and have a recognized reputation in the business community.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_css_main_element=&#8221;border-left: 1px solid rgba(234, 222, 222, 0.65);||padding-left: 25px;&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_sidebar orientation=&#8221;right&#8221; area=&#8221;et_pb_widget_area_1&#8243; show_border=&#8221;off&#8221; _builder_version=&#8221;3.21.1&#8243; header_font=&#8221;|600|||||||&#8221; header_text_color=&#8221;#465688&#8243; z_index_tablet=&#8221;500&#8243; saved_tabs=&#8221;all&#8221;][\/et_pb_sidebar][et_pb_text _builder_version=&#8221;3.27.4&#8243; text_font=&#8221;|600|||||||&#8221; text_text_color=&#8221;#465688&#8243; text_font_size=&#8221;18px&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<p style=\"text-align: left;\">BLOG<\/p>\n<p>[\/et_pb_text][et_pb_sidebar orientation=&#8221;right&#8221; area=&#8221;sidebar-1&#8243; show_border=&#8221;off&#8221; _builder_version=&#8221;3.21.1&#8243; header_font=&#8221;|600|||||||&#8221; header_text_color=&#8221;#465688&#8243; z_index_tablet=&#8221;500&#8243; saved_tabs=&#8221;all&#8221;][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.21.1&#8243; background_color=&#8221;#465688&#8243; custom_padding=&#8221;||&#8221; z_index_tablet=&#8221;500&#8243; global_module=&#8221;99&#8243;][et_pb_row column_structure=&#8221;1_5,1_5,1_5,1_5,1_5&#8243; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<h4>ABOUT US<\/h4>\n<p>The founding partner of AENA Auditores y Consultores, Wilson Silva Mantilla, joined one of the world\u2019s largest audit firms in 1977&#8230;<span style=\"color: #ffffff;\"> <u><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/about-us\/\">Read More<\/a><\/u><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#ffffff&#8221; divider_style=&#8221;double&#8221; divider_position=&#8221;center&#8221; disabled_on=&#8221;|on|on&#8221; _builder_version=&#8221;3.21.1&#8243; z_index_tablet=&#8221;500&#8243;][\/et_pb_divider][\/et_pb_column][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<h4>SERVICES<\/h4>\n<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/financial-audit-external-audit\/\">Financial Audit<\/a><\/span><\/p>\n<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/operational-audit\/\">Operational Audit<\/a><\/span><\/p>\n<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/management-consulting\/\">Management Consulting<\/a><\/span><\/p>\n<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/seminars\/\">Seminars<\/a><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#ffffff&#8221; divider_style=&#8221;double&#8221; divider_position=&#8221;center&#8221; disabled_on=&#8221;|on|on&#8221; _builder_version=&#8221;3.21.1&#8243; z_index_tablet=&#8221;500&#8243;][\/et_pb_divider][\/et_pb_column][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<h4>CLIENTS<\/h4>\n<p>For 30 years, we have been providing services that encompass an external audit of financial statements, outsourced internal audits (operational audits), management consulting services and tax advisory services with businesses in the following sectors&#8230;.<span style=\"color: #ffffff;\"><u><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/clients\/\">Read More<\/a><\/u><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#ffffff&#8221; divider_style=&#8221;double&#8221; divider_position=&#8221;center&#8221; disabled_on=&#8221;|on|on&#8221; _builder_version=&#8221;3.21.1&#8243; z_index_tablet=&#8221;500&#8243;][\/et_pb_divider][\/et_pb_column][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<h4>CONTACT<\/h4>\n<p>Phone:<\/p>\n<p class=\"p1\"><span style=\"color: #ffffff;\"> +593 2 255 7173 \/ 4 \/ 8<\/span><\/p>\n<p class=\"p1\"><span style=\"color: #ffffff;\"> +593 99 982 7216<\/span><\/p>\n<p>Email:<\/p>\n<p class=\"p2\"><span class=\"s1\" style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"mailto:info@aena.com.ec\">info@aena.com.ec<\/a><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#ffffff&#8221; divider_style=&#8221;double&#8221; divider_position=&#8221;center&#8221; disabled_on=&#8221;|on|on&#8221; _builder_version=&#8221;3.21.1&#8243; z_index_tablet=&#8221;500&#8243;][\/et_pb_divider][\/et_pb_column][et_pb_column type=&#8221;1_5&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<h4>REQUEST FOR SERVICES<\/h4>\n<p>We are always interested to learn of your concerns or doubts.  Please complete the following form with your comments and questions and we will be in contact with you&#8230;.. <span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/aena.com.ec\/en\/request-for-services\/\">Read More<\/a><\/span><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#ffffff&#8221; divider_style=&#8221;double&#8221; divider_position=&#8221;center&#8221; disabled_on=&#8221;|on|on&#8221; _builder_version=&#8221;3.21.1&#8243; z_index_tablet=&#8221;500&#8243;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;14px&#8221; header_4_font=&#8221;|600|||||||&#8221; header_4_text_color=&#8221;#ffffff&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<p>An independent Member of:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/aena.com.ec\/wp-content\/uploads\/2023\/03\/primeglobal.png\" width=\"235\" height=\"48\" alt=\"\" class=\"wp-image-1794 alignnone size-full\" \/><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.21.1&#8243; background_color=&#8221;#c59331&#8243; custom_margin=&#8221;||&#8221; custom_padding=&#8221;0||0||false|false&#8221; z_index_tablet=&#8221;500&#8243; global_module=&#8221;100&#8243;][et_pb_row column_structure=&#8221;3_4,1_4&#8243; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_margin=&#8221;||&#8221; custom_padding=&#8221;0||14px||false|false&#8221;][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;11px&#8221; custom_padding=&#8221;15px||&#8221; z_index_tablet=&#8221;500&#8243;]<\/p>\n<p>All rights reserved 2023 | Address: Av. 12 de Octubre N24-528 y Luis Cordero. Edif. World Trade Center Torre B Piso 2.\u00a0 &#8211;\u00a0 Quito, 170525, Ecuador<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_css_main_element=&#8221;border-left: 1px solid rgba(234, 222, 222, 0.65);||padding-left: 25px;&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_orientation=&#8221;right&#8221; custom_padding=&#8221;15px|||&#8221; z_index_tablet=&#8221;500&#8243;]<a href=\"https:\/\/twitter.com\/AENAAuditores\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-815\" src=\"https:\/\/aena.com.ec\/wp-content\/uploads\/2019\/04\/twtr_icon.png\" alt=\"\" width=\"26\" height=\"18\" \/><\/a><span style=\"color: #c59331;\">&#8230;..<\/span><a href=\"https:\/\/www.facebook.com\/AENAAuditores\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-817\" src=\"https:\/\/aena.com.ec\/wp-content\/uploads\/2019\/04\/fb_icon.png\" alt=\"\" width=\"26\" height=\"18\" \/><\/a><span style=\"color: #c59331;\">&#8230;..<\/span><a href=\"https:\/\/wa.me\/593999827216\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/aena.com.ec\/wp-content\/uploads\/2023\/03\/whtsp_icon2.png\" alt=\"\" width=\"26\" height=\"18\" \/><\/a>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243; animation_style=&#8221;fade&#8221; z_index_tablet=&#8221;500&#8243;][et_pb_row disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.7.4&#8243; background_image=&#8221;https:\/\/aena.com.ec\/wp-content\/uploads\/2020\/12\/eticaprofesional_low-1.jpg&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; custom_padding=&#8221;200px||200px|&#8221; z_index_tablet=&#8221;500&#8243; custom_css_main_element=&#8221;background-size: cover;&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; disabled=&#8221;on&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243; custom_padding=&#8221;0|0px|0|0px|false|false&#8221;][et_pb_row column_structure=&#8221;3_4,1_4&#8243; _builder_version=&#8221;3.25&#8243; z_index_tablet=&#8221;500&#8243;][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;3.27.4&#8243; text_font=&#8221;|700|||||||&#8221; text_text_color=&#8221;#465688&#8243; text_font_size=&#8221;50px&#8221; z_index_tablet=&#8221;500&#8243;] PROFESSIONAL ETHICS [\/et_pb_text][et_pb_image src=&#8221;https:\/\/aena.com.ec\/wp-content\/uploads\/2020\/12\/eticaprofesional_low-1.jpg&#8221; title_text=&#8221;eticaprofesional_low&#8221; _builder_version=&#8221;4.7.4&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.7.4&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;#465688&#8243; custom_padding=&#8221;0px||||false|false&#8221; hover_enabled=&#8221;0&#8243; z_index_tablet=&#8221;500&#8243; sticky_enabled=&#8221;0&#8243;] [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-823","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/pages\/823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/comments?post=823"}],"version-history":[{"count":13,"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/pages\/823\/revisions"}],"predecessor-version":[{"id":1995,"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/pages\/823\/revisions\/1995"}],"wp:attachment":[{"href":"https:\/\/aena.com.ec\/en\/wp-json\/wp\/v2\/media?parent=823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}