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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