审计职业道德

论我国CPA审计职业道德缺失与监管机制重构

The Lack of Professional Ethic of CPA Audit and the Overlap of Supervision

加强审计职业道德教育的必要性

Necessity on education in intensify the auditing professional ethics

注册会计师审计职业道德若干问题研究

Research on Problems Associated with Ethics on Professional Accountants

我国内部审计职业道德规范比较研究

Comparison Study of Professional Ethics for Internal Audit

构筑独立审计职业道德体系，加强审计职业道德教育；

To construct the independent auditing professional ethics system and strengthen auditing professional moral education ;

如果学生走上工作岗位以后，缺乏应有的审计职业道德，很可能会导致其为谋取个人或单位的利益而蓄意造假。

Students short of due professional ethics will seek personal or the unit benefit when they work .

独立、客观、公正一直被认为是审计行业职业道德中不可或缺的首要内容，也是审计行业立足社会获取公众信任的根本，而独立性则是根本的根本。

Independence , objectivity , impartiality has been considered as the primary content of professional ethics in audit industry . And it is also the foundation to access the trust from the public . Independence is the most important among these three .

AM机制指审计市场的职业道德甄别机制。

AM is the abbreviation of audit market screening mechanism for professional ethics .

浅谈审计人员的职业道德

On the Professional Moralities of Auditors

审计人员加强职业道德建设，提高审计职业道德水平，必须做到：依法审计，客观公正；遵纪守法，保守秘密；

To improve their moral standards , auditors are supposed to do as follow : audit by law , be fair and honest ;

审计判断主体的改进措施：注册会计师要积累审计经验；提高职业道德素养和职业技能。

The main improvements of auditors : accumulate the experience practicing and improve the professional ethics .