注册会计师职业道德问题探讨

摘要

Certified public accountant should observe the principle of independence,objectivity and justice, putting truthful auditting first,expounding the important of certified public accountant＇s professional ethics according to the status of current certified public accountant team, we have to standardize professional ethics and strengthen supervision of certified public accountant＇s professional ethics .Strengthen certified public accountants＇s professional ethics in order to make them to be the ＂woodpecker＂ of market economy＇s safeguard.%注册会计师应恪守独立、客观、公正的原则，从诚信审计角度出发，根据当前注册会计师队伍现状阐述注册会计师职业道德的重要性，必须加强注册会计师职业道德规范和职业道德的监督。加强注册会计师职业道德素质，使其真正成为维护市场经济的啄木鸟。