What are the professional requirements for audit institutions and auditors to handle audit matters? examination ...

"And in this principle thirteenth, fourteenth, thirty-sixth, forty-ninth and other relevant provisions made specific provisions. The professional ethics requirements of auditors are stipulated by law in the above provisions of the Audit Law. 1987 the audit office issued the code for auditors (for trial implementation), which stipulated the professional ethics that auditors should follow. Its content is: 1. Be loyal to your duties and work hard; 2. Auditing according to law and seeking truth from facts; 3. Integrity and discipline; 4. Study hard and be aggressive; 5. Be modest and prudent and treat others equally. In order to make the professional ethics of auditors more specific, the National Audit Office promulgated some regulations on integrity in 1988, as follows: 1. Strictly abide by the party discipline and state laws, be honest and upright, and do not take bribes and bend the law. 2 strictly abide by the code of auditors, adhere to the audit according to law, be objective and fair, and do not abuse power for personal gain or engage in malpractices for personal gain. 3. It is not allowed to run an enterprise through business, or do business for others to gain benefits from it. 4 are not allowed to accept gifts and banquets from the audited entity, and are not allowed to buy items at low prices in the audited entity. 5. Strictly abide by financial discipline and rules and regulations, and do not engage in extravagance and waste. 6 are not allowed to engage in disguised public travel in the name of business trips, meetings, etc. During the tourist season, meetings are not allowed in tourist areas. Business travelers are not allowed to accept banquets and gifts from local audit institutions. 7. Whether to keep clean and honest is an important part of inspecting cadres. Good things should be praised, and those who violate the regulations should be dealt with seriously. 8 the problems exposed by the masses and the audited units should be carefully identified and dealt with. We should consciously accept the supervision of the supervision department. 1989, the national audit office promulgated six disciplines for auditors' audit work: 1. No banquet; 2. Do not accept gifts or buy low-priced and tight goods; 3. Do not ask for bribes; 4. Do not use authority for personal gain; 5. Not concealing the problems of violation of law and discipline found out according to law; 6. Do not disclose the secrets involved in the audit work.