Article 1 In order to implement the audit team's responsibility of clean government, these Measures are formulated in accordance with the Basic Auditing Standards of People's Republic of China (PRC) and the Professional Ethics Standards for Auditors of Audit Institutions. Article 2 These Measures shall apply to the project audit and audit investigation conducted by the audit team. Article 3 Audit institutions and business departments should focus on the clean government work of audit teams, conduct regular education, strictly manage, strengthen supervision, nip in the bud, and make auditors earnestly "obey the audit honestly and enforce the law impartially". Article 4 The leader of the audit team is responsible for leading the clean government work of the audit team, and his duties are:

(a) before the entry point, to carry out targeted education on clean government, and enhance the auditor's awareness of clean government;

(two) after stationed, to publicize the provisions of the audited units, get support and cooperation, and conscientiously implement the provisions of the clean government;

(three) before leaving office, check the audit team's implementation of audit discipline and take the initiative to seek the opinions of the audited units;

(four) back to the authorities, summed up the work of clean government, truthfully report to the leaders or relevant departments. Article 5 The audit team shall have a part-time integrity supervisor, whose duties are:

(a) to assist the audit team leader in building a clean government;

(two) to deal with the specific problems of clean government in the reception work of the audited entity;

(three) pay attention to the discovery of clean government and good deeds, and suggest that the audit team leader praise it in time;

(four) found signs to stop in time, to avoid disciplinary problems;

(5) In view of the weak links, put forward suggestions to strengthen the construction of a clean government. Article 6 The audit team shall conscientiously implement the auditing standards, be loyal to their duties, audit according to law, be objective and fair, and seek truth from facts.

(1) Not concealing or changing the fact that the audited entity violates financial laws and regulations, and submitting an audit report with false contents;

(two) not to disclose the state secrets and the business secrets of the audited entity that are known in the course of performing their duties;

(three) the individual does not discuss with the audited entity the opinions on handling audit matters put forward by the audit team. Article 7 Auditors should consciously establish a good image of integrity, strictly implement the provisions on integrity and standardize their professional behavior.

(a) do not accept banquets that may affect the fair execution of audit official duties, and do not accept the hospitality of another audited entity during the audit of one unit;

(two) do not participate in high-consumption entertainment activities such as karaoke bars and dance halls paid by public funds;

(three) do not accept gifts, gifts and securities from the audited entity, and for various reasons can not refuse, it must be registered and handled by the auditing organ;

(four) do not take the opportunity to travel at public expense;

(five) shall not live in luxury hotels;

(six) do not occupy or borrow the property of the audited entity without compensation in violation of regulations, and do not reimburse the expenses that should be borne by individuals;

(seven) do not require the audited entity to arrange their relatives, special circumstances organizations should contact them;

(eight) do not accept the overtime pay, bonuses and subsidies given by the audited entity in any name, and do not enjoy the welfare products or items symbolizing sexual intercourse of the employees of the audited entity;

(nine) no service fees, consulting fees and referral fees;

(ten) it is strictly prohibited to abuse power for personal gain, bribery. Article 8 Audit institutions shall take the implementation of the audit team's responsibility for clean government as one of the contents of the audit project assessment, praise the audit team that has implemented clean government laws and regulations and good audit discipline, and sum up experience to promote it; In violation of the provisions of Article 6 and Article 7, it must be corrected. If the circumstances are serious and cause adverse effects, it shall be dealt with in violation of discipline, and the responsibility of the audit team leader and the relevant directly responsible personnel shall be investigated according to the circumstances. Ninth audit institutions at all levels of leadership, discipline inspection and supervision departments should strengthen supervision and inspection, and promote the implementation of the audit team's responsibility for clean government. Article 10 These Provisions shall come into force as of the date of promulgation.