下载后可任意编辑关于我国审计人员职业道德的探究关于我国审计人员职业道德的探究 夏宁飞 【摘 要】审计职业道德指的是审计工作人员在实际工作中必须要严格恪守的各种行为法律规范，它直接指引审计人员的工作行为，确保审计人员能够履行好自身的责任与义务。审计人员职业道德属于社会职业道德的重要内容，它发挥着约束审计人员行为、调整审计活动中的各种关系、推动市场经济的良好运行等重要作用。论文首先分析了审计人员职业道德的重要作用，并提出了审计人员职业道德素养提升的建议。 【关键词】审计人员;职业道德;对策建议 【Abstract】Audit professional ethics refers to the various codes of conduct that audit staff must strictly abide by in actual work. It directly guides the work behavior of audit staff and ensures that audit staff can fulfill their own responsibilities and obligations. The professional ethics of auditors is an important part of social professional ethics ， which plays an important role in restraining auditors" behavior ， adjusting various relationships in audit activities ， and promoting the good operation of market economy. First of all ， this paper analyzes the important role of the professional ethics of auditors ， and then puts forward some suggestions for improving the quality of professional ethics of auditors from several aspects. 【Keywords】auditors; professional ethics; countermeasures and suggestions 1 引言 審计职业道德是审计人员在实际工作中慢慢形成进展的一种专业素养和道德素养，是审计人员应当严格遵守的职业法律规范。在进行审计活动时，审计1下载后可任意编辑人员应当始终坚持诚实守信的职业态度，真正贯彻落实客观性、独立性以及保密性的工作原则，不断增强自身的专业技术水平和职业道德素养。加强审计人员职业道德建设有助于促进审计活动科学性和法律规范性的提升，应当予以充分重视。 2 审计人员职业道德的重要意义 审计人员具备较高的职业道德素养可以让其专业知识技能得以更充分的发挥，促进审计活动质量和效率的提升，而假如职业道德丧失，必定会让审计专业技能走向审计作业...
