METAMORFOZELE RELIGIEI ȘI SPIRITUALITĂȚII ÎN SOCIETATEA CONTEMPORANĂ
THE METAMORPHOSIS OF RELIGION AND SPIRITUALITY IN CONTEMPORARY SOCIETY

Summary/Abstract: Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a significant impact on all aspects of life, but also on the audit activity. This situation, required the auditors to review the audit process, and the resulting economic risks led to an increase in the auditor's attention to obtaining reasonable assurance as to the continuity of his client's business by providing sufficient adequate audit evidence. This is the reason why it is necessary that the auditor respect every time the ethical standards, decreasing in this way the audit risks and protect the image of audited entity. This scientific work seeks to investigate the impact of the COVID-19 pandemic on maintaining ethics in auditing. In this case, an online questionnaire covering the aspects of professional ethics was disseminated among the Moldovan auditors. The obtained answers show the fidelity of the auditors towards the principles of professional ethics in auditing and in unforeseen circumstances.The article analyzes the metamorphoses of religious faith in contemporary society and especially the influence of the process of globalization and secularization on religion. The specific hypothesis of the study is related to the fact that at the global level, one aspect of the recent religious changes is the scale taken by the religious movements, aiming at both the revival of tradition and the global and local manifestation of new religious movements. The main purpose of the research is to study religious movements that are conceived as responses to globalization. It gives us the opportunity to analyze the New Age movement and the discourse of spirituality in the universalist way. Based on the purpose, the following objectives were developed: identifying the role of religion in contemporary society; description of the paradox of modernity with the emergence of new religious movements; projecting religious mutations on today's multicultural society. The main study methods used are the method of direct observation, the method of content analysis and the method of social documentation. By means of these methods it was identified about the cultural manifestations of religious and spiritual metamorphoses as basic elements of the global society through which cultural identity and religious identity are affirmed. This research results in several findings: the crisis of traditional values leads to the permanent search for new cultural and religious models, the differentiation of contemporary society in multicultural and multi-religious terms has created individual variants of perception of conceptions about life, group identity leads to the change of personal identity.

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