Abstract: April 1989, the Chinese Audit Society defines the aduit as: "Audit is a full-time institutions and personnel, according to the audited unit revenues and expenditures and their economic activities related to the authenticity, legitimacy and efficiency of thereview, assess financial responsibility for maintenance of financial law and order, improving economic management, improving economic efficiency, and promote the economic independence of macro-control monitoring activities. "Thus, the behavior of auditors and the audit results of the audit process has a significant impact, this articlemainly from the auditor's professional qualities and professional competence to three aspects, analyzes the behavior of the auditor of the audit and to identify the existing problems, a comprehensive, effectively improve the auditor's professional competence and moral qualities and corresponding countermeasures .
Key words: aduit aduit reports ethics professional competence
