1. Honesty and integrity: Audit professionals should have the quality of honesty and integrity, always follow the principles of truthfulness, objectivity and fairness, and do not conceal, distort or falsely report audit results.
2. Confidentiality: Audit professionals should have confidentiality to ensure the confidentiality of confidential information obtained in the audit process and not disclose it to unauthorized personnel.
3. Independence: Audit professionals should be independent, able to carry out audit work independently, free from the influence and interference of other stakeholders, so as to ensure the objectivity and reliability of audit results.
4. Professional judgment: Audit professionals should have professional judgment and be able to make accurate and fair audit opinions and conclusions on the basis of sufficient evidence and reasonable analysis.
5. Sense of responsibility: Audit professionals should have a sense of responsibility, be responsible for the audit work they are engaged in, and abide by relevant laws, regulations and professional standards.
6. Continuous learning: Audit professionals should have the spirit of continuous learning, constantly update their knowledge and skills, and keep up with the latest development and requirements in the audit field.
The Importance of Auditing Integrity
1. Safeguarding public interests: Auditing is an important activity to safeguard public interests. Audit integrity is the basis to ensure the authenticity, accuracy and credibility of audit results, which can objectively evaluate the financial status and operating conditions of the audited object and provide important decision-making basis for investors, government agencies, company management and other stakeholders.
2. Maintaining market order: Auditing integrity helps to maintain a healthy market order and a level playing field. By auditing the financial status and operation of enterprises, we can reveal the existing problems and risks, prevent false propaganda and improper behavior, and promote enterprises to abide by the law and standardize their operations.
3. Improve the reputation of institutions: Audit integrity is the key factor to establish and maintain the good reputation of audit institutions. Honest, upright and independent audit behavior can win the trust and respect of customers and markets, and improve the reputation and competitiveness of institutions.