Ethical requirements for auditors

Ethical requirements for auditors

The behavioral ethics of an auditor is reflected by his personal psychological quality and compliance with professional ethics. The main requirements for the auditor's behavioral ethics are:

Honesty, Fairness and Integrity: Obtain and evaluate objective evidence honestly and fairly, be neither humble nor arrogant, be faithful to the purpose of the audit, insist on accurate opinions, be frank, mature, resolute, and not be biased by interference.

Confidentiality

100% compliance with confidentiality regulations and confidentiality agreements, and no personal opinions that contradict the audit team's opinions may be expressed.

respect

Respect colleagues and all auditee personnel.

Maintaining independence

At all times, every action should be taken to maintain the independence of the audit, and the audit conclusions should not be influenced by implicit interests, biases and other ideas.