摘要
分析了审计行业职业道德缺失的现状，指出只有不断完善审计制度建设，加强管理，提高素质，建立起全面的审计人员职业道德体系，审计才能真正发挥其职能。
The situation of lack audit professional ethic in audit was analyzed, it is pointed out that only improve the audit construction system, strenthen management, the audit can really play its function.
出处
《兰州工业高等专科学校学报》
2011年第5期97-99,共3页
Journal of Lanzhou Higher Polytechnical College
关键词
审计职业道德
内涵
现状
对策
audit＇s professional ethics, connotation, current situation, countermeasure
