() Adhere to auditing laws and regulations, strive for the reform and development of the school, serve the teaching and scientific research of the school, be loyal to their duties and work hard;

(2) study hard, update knowledge and apply it, be proactive, and have professional knowledge and business ability suitable for audit work;

(three) strictly abide by family laws and regulations to ensure the authenticity, integrity and integrity of the audit materials;

(four) handling audit matters should be independent, objective, fair, pragmatic and honest, and maintain a rigorous and responsible professional attitude;

(five) to participate in the operation of audit institutions;

(6) Those who have an interest in the auditee or the audited items shall withdraw;

(seven) the business secrets and matters suitable for disclosure that were known during the execution of the audit task or the contents of the audit have not been concluded;

(eight) abide by the provisions of honesty and diligence, honesty and self-discipline, hard work, modesty and prudence, and other good images.

Article 5 Audit institutions shall strengthen the education of auditors' professional ethics and discipline, and supervise, inspect and evaluate auditors' compliance with professional ethics and discipline.

Article 6 Auditors who violate professional ethics and discipline shall be given criticism, education or administrative sanctions according to the seriousness of the case.

Auditors must abide by professional ethics, strengthen professional ethics, consciously accept the constraints of audit discipline, audit in good faith, adhere to the principles of independence, objectivity and impartiality, and ensure audit quality.