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Standards of Reporting
1. The report shall state whether the financial statements are presented in accordance with generally accepted accounting pranciples.
2. The report shall identify those circumstance in which such principles have not been consistently observed in the current period in relation to the preceding period.
3. The report shall either contain in the finncial statements of opinion regarding the financial statements, taken as whole, or an assertion to the effect that an opinion cannot be expreased.

The Basic Principles of Professional Ethics.
1. Integrity.
Auditors should be honest and forthright.
2. Objectivity
Auditors should not compromise in providing professional judgment because of the conflict of interest or influence of another person improper.
3. Proffesional competence and accuracy.
Auditor should keep the knowledge and their professional skills in a high enough level and diligent in applying knowledge and their skills when providing professional services.
4. Secrecy
Auditors should keep the confidebtiality of information obtained during the professional duties and relationships with clients.
5. Professional Behavior
Auditors should keep from every behavior which would discredit their profession.