auditors

• integrity - their assessment as to whether the financial statements provide a true and fair view must be an honest opinion
• objectivity - they must be independent of the company that they are auditing and not over-reliant on that company as a client
• professional competence and due care - they must stay up to date with their legal requirements and any changes within the profession
• confidentiality - they must not share sensitive information about the performance or financial position of a company
• professional behaviour - they must not do anything that damages the reputation of their profession