审计职业道德是指审计人员在从事审计工作时所遵循的行为规范，包括职业道德、职业纪律、专业胜任能力及职业责任等行为标准。
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.
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