Article 1 In order to standardize the professional ethics of auditors and enforce audit discipline, these Standards are formulated in accordance with the Basic Auditing Standards of People's Republic of China (PRC). Article 2 The professional ethics of auditors as mentioned in these Standards refers to the professional code of conduct that auditors of audit institutions should abide by when engaging in audit work.

Article 3 Auditors must abide by the professional ethics, strengthen the construction of professional ethics, consciously accept discipline, ensure the quality of audit work and improve the level of audit work. Article 4 The main contents of auditors' professional ethics are: adhering to the four cardinal principles, serving the people wholeheartedly, being loyal to their duties and working diligently;

Study hard, update knowledge, apply what you have learned, be proactive, and have professional knowledge and business ability suitable for audit work; Abide by national laws and regulations and audit strictly according to law; In handling audit matters, we should maintain professional prudence, objectivity and fairness, and seek truth from facts; Handling audit matters that have an interest in the audited entity or audit matters should be avoided;

Obligation to keep confidential the state secrets and the business secrets of the audited entity that are known in the course of performing their duties; Abide by the rules of honesty and diligence and audit discipline, be honest and self-disciplined, work hard and make great contributions; Be modest and prudent, treat others equally and establish a good image. Article 5 Auditors shall observe the following disciplines when performing their duties:

During the implementation of the audit, the audited entity shall not accept or participate in banquets that may affect the fair performance of its duties; When going to other places or subordinate units for study and study, local reception standards shall be implemented for accommodation; Do not participate in entertainment activities in public entertainment places such as karaoke bars and dance halls paid by public funds.