近日，英国及爱尔兰审计实务委员会（APB）承诺将修订《职业道德准则》。
The UK and Irish Auditing Practices Board (APB) is currently undertaking a review of its Ethical Standards for Auditors (ESs).
审计考试包含了审计的整个流程，其他鉴证或非鉴证类型的服务，以及AICPA职业道德准则。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
公众利益监督委员会（PIOB）监督IFAC在审计、职业道德、教育等领域的准则制定情况以及各会员组织的遵守义务情况项目。
The PIOB oversees IFAC standard-setting activities in the areas of auditing, ethics and education as well as our Member Body Compliance Program.
我们的职业道德和教育准则也支持审计师高质量地履行其职责。
Our ethical and education standards also support high-quality performance by auditors.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
第三条审计人员必须遵守职业道德准则，加强职业道德修养，自觉接受纪律约束，保证审计工作质量，提高审计工作水平。
Article 3 Auditors shall observe these Codes of Ethics, strengthen their ethical education, conscientiously abide by disciplines, ensure audit quality and improve audit work.
第三条审计人员必须遵守职业道德准则，加强职业道德修养，自觉接受纪律约束，保证审计工作质量，提高审计工作水平。
Article 3 Auditors shall observe these Codes of Ethics, strengthen their ethical education, conscientiously abide by disciplines, ensure audit quality and improve audit work.
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