The word integrity refers to the following qualities:complete,unbroken,unimpaired, sound, honest,and sincere. Accounting information must have these qualities because of the significance of the information to stakeholders who rely on it in making iomportant finacial decisions.

The integrity of accounting information is enhanced in three primary ways. First, certain institutional features add significantly to the integrity of accounting information. These features include standards for the preparation of accounting information , an internal control structure, and audits of financial statements. Second, several professional accounting organizations play unique roles in adding to the integrity of accounting information. Finally, and perhaps most important, is the personal cometence, judgment, and ethical behavior of professiona accountants. These three elements of the accounting profession come together to ensure that users of accounting information can rely on the information to be a fair representation of what it purports to represent.