| Along with the socialist market economy system China has implemented and establishedin recent years and the deepening reform and opening up situation, the importance of theaudit work has become increasingly prominent. Because of the urgent needs of the audit work,it makes higher demand for the quality of the audit staffs. The auditors must consciouslyestablish audit professional ethics awareness, and put the audit work into practice, whichmakes higher demand for the professional and ethical standards of the internal auditors thatsupervise the audit work. As the qualified auditors, their ethical standards must be adapted tothe needs of development. Relying on continuous learning and exchange, the auditorssummarize and accumulate experience through the practice to improve their professionalability. Although learning and education have some effect on the professional and ethicalstandards, these are only external factors, not crucial factors. As the internal reasons, thepersonality of the auditors, their world outlook and outlook on life play a decisive role.Professional ethics is the basis of the operational capacity. A person with professional ethicsstudies the business assiduously and raises higher requirements on his own business, while aperson with no professional ethics will not give enough attention to his own business. Withthe development of China’s reform and open up, our country’s auditing profession is also inconstant development and progress. Under the environment of the market economy,implementation methods and technological means are also improving constantly. Thecombination of theory and practice has made remarkable achievement. However, due to therapid development of the socialist economic construction, material ideas and profitphenomenon in social groups become more and more obvious. In the process of theimplementation of market-oriented economy, the behavior of audit anomie has beendiscovered successively, ignoring the credibility of the audit, which makes good faith suffereda serious crisis in the entire auditing industry. Professional skill level, operating level andpersonnel quality of auditors have an effect on the quality of the audit work and the personnelquality is the key factor. Among of this, the level of quality of professional ethics has becomea top priority. Once the audit staffs lack professional ethics, the audit integrity crisis occurs.Modern social and economic situation is good, but at the same time it affects people’s mindsinevitably to quest for profit. And the unsound system also results in the auditors’ loss of self-caution. The educational circles’ ignorance of the audit professional ethics educationdoes not receive the desired effect which results that the auditors do not have the concept ofintegrity awareness. So the audit professional ethics education is the only way to cure foraudit integrity crisis. Using the connotations of the audit professional ethics as a starting point,this paper analyses the current situation of the serious anomie audit ethics and their causes,and then explore the systematic and comprehensive auditing professional ethics education,and at the same time in order to cure the audit integrity problem completely, a number oftargeted measures and ways are proposed to strengthen the moral education of the audit staffs,hoping to purify the audit environment. |
