The foundation of professionalism Auditors and the person managing an audit programme should:

• perform their work with honesty, diligence, and responsibility;
• observe and comply with any applicable legal requirements;
• demonstrate their competence while performing their work;
• perform their work in an impartial manner, i.e. remain fair and unbiased in all their dealings;
• be sensitive to any influences that may be exerted on their judgement while carrying out an audit.

* Source: ISO 19011-2011 Guidelines for auditing management