Study Of Business Ethics Audit

The Corporation Ethical Auditing is a new topic in auditing field and its theoretical research is still at the starting stage .The definition of the Corporation Ethical Auditing is "it is a process , in which auditors obtain and appraise evidences relevant to the statements on the corporation's behavior made by the Corporation's administrative authorities to confirm the degree of accordance between the behavior and the established standards and then send the results to the stakeholders ".It's research and implementation have important meanings . First, it can increase the reliability of the corporation's ethical information .Secondly, it can help the corporation find the problems in it's ethical management and improve the image of the corporation. Thirdly, it can also offer an effective supervision to the corporation and bring a good social vogue.In this paper, I introduce and analyze the newest research dynamic status and other relevant materials first. Then we analyze some relevant issues through economic tools. I also investigate the stakeholders' opinions on the corporation's behavior for the corporation's ethical vision to support the standpoint in this paper.The text of this paper is divided into six parts .In the first part, I introduce something about the development of corporation's ethical management and the bringing forward of the Corporation Ethical Auditing .1 analyze the cause of how the Corporation Ethical Auditing being brought forward in economics in the second part. In the third part, I discuss the executants of corporation ethical auditing and I point out that CPA is the only candidate for the Corporation Ethical Auditing. In theforth part, I talk about something on the contents and the targets of the Corporation Ethical Auditing. I also talk about something on the auditing procedures and the methods to obtain evidences in the fifth part. In the last part of the paper I discuss how the corporation ethical auditing carrying out in China.