Article 15 of the National Auditing Standards stipulates that auditors should abide by the basic auditing professional ethics of "strictly abiding by the law, being honest, objective and fair, being diligent and conscientious, and keeping secrets". Strict compliance with the law means that auditors should conduct audit supervision in strict accordance with the statutory audit responsibilities, authority and procedures, and standardize audit behavior.
Honesty and frankness means that auditors should adhere to principles and not yield to external pressure; Shall not distort the facts or conceal the problems found in the audit; Honesty and self-discipline, not using authority for personal gain; Safeguard national interests and public interests. Objectivity and fairness means that auditors should maintain an objective and fair position and attitude, support audit conclusions with appropriate and sufficient audit evidence, make audit evaluation realistically, and deal with problems found in the audit.
The Practical Function of Auditing Professional Ethics
1. Auditors have good professional ethics beliefs and habits, can consciously and correctly adjust the relationship between individuals, occupations and clients in audit work, faithfully perform their duties, handle problems according to law, seek truth from facts, be objective and fair, and ensure the smooth completion of audit tasks.
2, audit professional ethics is the key to improve the level of audit work, give full play to the role of audit. The level of audit work depends on the auditor's personal business ability and subjective initiative. If you have a high level of professional ethics, you can consciously regulate your behavior according to the requirements of professional ethics. Audit can effectively curb the spread of bad social atmosphere.