【Abstract】 honesty of the Chinese nation's fine traditions and the United States and Germany， is also a major accounting professional ethics Contents of the article from China's loss of credibility in the field of accounting analysis， on the set of accounting integrity Significance and how to create a mechanism for accounting 【Key words】honest and ethical accounting mechanism
Internal auditing is an important part of supervision of audit， with the establishment of a modern enterprise system， and improve the internal audit， the framework to reconstruct， internal audit scope of business need further expansion， the research of internal audit and become Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights， but also needs to ensure enterprise assets value of the property owners， maintenance and legitimate rights and interests of the business The enterprise internal audit work to do to give full play to its supervision and verification and staff，
