关于我国审计人员职业道德的探索

Exploration on the Professional Ethics of Auditors in China

审计职业道德指的是审计工作人员在实际工作中必须要严格恪守的各种行为规范,它直接指引审计人员的工作行为,确保审计人员能够履行好自身的责任与义务。审计人员职业道德属于社会职业道德的重要内容,它发挥着约束审计人员行为、调整审计活动中的各种关系、推动市场经济的良好运行等重要作用。论文首先分析了审计人员职业道德的重要作用,并提出了审计人员职业道德素质提升的建议。

Audit professional ethics refers to the various codes of conduct that audit staff must strictly abide by in actual work.It directly guides the work behavior of audit staff and ensures that audit staff can fulfill their own responsibilities and obligations.The professional ethics of auditors is an important part of social professional ethics,which plays an important role in restraining auditors'behavior,adjusting various relationships in audit activities,and promoting the good operation of market economy.First of all,this paper analyzes the important role of the professional ethics of auditors,and then puts forward some suggestions for improving the quality of professional ethics of auditors from several aspects.