Strengthen professional ethics of auditors
Abstract
Audit, the audit staff of professional ethics professional integrity, professional discipline, professional competence and professional responsibility of the complex. Strengthen the audit work of its own professional ethics is an inherent requirement of the audit, the auditors in addition to the economic activities of the audited units according to the audit and related information, but also with its audit of the functions of the corresponding good professional ethics; to strengthen the audit of professional ethics is the objective of market economy requirements, in real economic life, we often understand this phenomena: issuing false audit reports, disclosure of client trade secrets, a set of books "trial" three kinds of conclusions. The real cause of these phenomena occurs is the lack of professional ethics audit. In this paper, through the audit due to lack of staff ethics case of audit risk, study and analyze how to strengthen the audit staff of professional ethics, the ethical audit of the combination of independence and to improve our current accounting standards and independent auditing standards, promote healthy and rapid development of national economy.
Key words: Ethics audit ;Audit risk ;Code of Ethics
Type of thesis: Applied Research