新颁发的《中国工会审计条例》首次明确了工会审计人员的职业道德规范,即工会审计人员在办理审计事项中,应当恪守国家审计准则规定的“严格依法、正直坦诚、客观公正、勤勉尽责、保守秘密”等基本审计职业道德。恪守审计职业道德,是对工会审计人员素质的 The newly promulgated “China Trade Unions Auditing Ordinance” for the first time clearly defined the professional ethics of trade union auditors, that is, the auditing staff of trade unions should abide by the stipulations of the national auditing standards strictly in accordance with the law, be honest, objectivity and impartiality, be diligent and responsible , Keep secret "and other basic audit professional ethics. Abide by the audit professional ethics, is the quality of auditors of trade unions