中文摘要：

结合传统儒家文化的精髓,梳理了会计师事务所的伦理关系,分析了我国会计师事务所面临的伦理困境,提出了结合传统文化,发挥＂仁义礼智信＂在会计审计层面的独特效应,构建适应和谐社会发展需求的会计师事务所伦理体系。

英文摘要：

Combined with the essence of traditional Confucian culture,this paper reviews ethical relationship in auditor,analyzes ethical dilemmas in auditor,and proposes that we should construct ethical system in auditor to meet the development needs of a harmonious society by playing the unique effect of traditional Confucian culture on the accounting and auditing aspects.