Code of Professional Ethics

The research on constitutes of the character of accounting ethics can provide the construction of code of the professional ethics with the theory guide, and the cultivation of accounting ethics character can provide the inner guarantee of the implementation system of the code of the professional ethics.

研究会计道德品质的构成可以为会计道德规范建设提供理论指导，会计道德品质的培育则为会计道德规范实施机制提供内在保证。

An important one is an efficient managerial system that maintains a strict code of professional ethics.

其中重要的一项就是高效的管理体系。它能够使专业标准保持严格水平。

The exigency of the construction of code of the professional ethics is explained by analyzing the actuality of accounting ethics in our capital market.

在现实上通过分析我国资本市场会计道德的现状，强调了会计道德规范建设的紧迫性。

Preliminary Exploration on Code of Professional Ethics for Scientific Research Consulting and Verifying Workers

科研查新咨询工作者的职业道德准则初探

Finally, this article concludes that sufficiency and competence are the criteria to evaluate persuasiveness of audit evidence, and complying with code of professional ethics, audit standards and system of quality control are the main three measures of obtaining persuasive audit evidence.

充分性和适当性是对审计证据说服性特征的度量。自觉遵守职业道德规范、严格遵循审计准则的规定和切实贯彻质量控制制度是注册会计师获取说服性审计证据的三大措施。