Accounting discipline to achieve transparency is Egypt. Justice has an important role in the practice of accounting. Truth
and justice in accordance with the accounting is considered as well as a
way of understanding related to the philosophy that seems reasonable. Some
authors have already fairness, justice, equality, and truth in
accounting concepts such as social justice is a just place, moral
conscience, economic privileges, etc. as accounting emphasis on the
important role played by philosophy in is given.
Philosophy
of accounting and auditing financial statements and accounts for the
professional preparation of a conceptual framework. An
enterprise which creates problems and the true and fair value of its
assets, including the difficulty of establishing, disclosure and ethical
basis of discretion, standards and rules, investors, employees and
other stakeholders to meet the needs necessary. This principle is based on reasonable man
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