本書主要介紹企業(yè)會(huì)計(jì)審計(jì)倫理道德發(fā)展及基本原則、單位負(fù)責(zé)人及公民會(huì)計(jì)道德規(guī)范、會(huì)計(jì)人員職業(yè)道德規(guī)范、注冊會(huì)計(jì)師審計(jì)職業(yè)道德規(guī)范、國家審計(jì)及內(nèi)部審計(jì)人員職業(yè)道德規(guī)范、經(jīng)濟(jì)責(zé)任審計(jì)與生態(tài)責(zé)任審計(jì)道德規(guī)范、會(huì)計(jì)審計(jì)法律責(zé)任、會(huì)計(jì)審計(jì)職業(yè)道德范疇與機(jī)制。