The document outlines 9 principles for auditors: accountability, integrity, objectivity and independence, competence, rigour, judgement, clear communication, association, and providing value. It provides a brief definition for each principle, emphasizing auditors' responsibility to act in the interests of stakeholders, maintain objectivity and independence in their work, approach tasks with thoroughness and professional skepticism, and clearly communicate their opinions.

2. 
 Accountability
 Integrity
 Objectivity and Independence
 Competence
 Rigour
 Judgement
 Clear Communication
 Association
 Providing Value
9 Principles

3. 
 Accountability
 Auditors act in the interests of primary stakeholders,
whilst having regard to the wider public interest.
 Integrity
 Integrity helps to insulate auditors from matters of
conflict of interests and elevate their objectivity.
 Objectivity and Independence
 Auditors should be seen to be objective in all their
dealings with their clients. They express opinions
independent of the entity and its directors.

4. 
 Competence
 This is the ability to carry out professional duty with
great knowledge and skills.
 Rigour
 Auditors approach their work with thoroughness and
attitude of professional scepticism.
 Judgement
 Auditors apply professional judgement, taking
account of materiality in the context of the matters on
which they are reporting.

5. 
 Clear Communication
 Auditors’ reports contain clear expressions of opinion
which are set out in writing for proper understanding.
 Association
 Auditors allow their reports to be included in documents
containing other information only if they consider that the
additional information is not in conflict with the matters
covered by their reports and that they have no cause to
believe it to be misleading.
 Providing Value
 Auditors provide to management constructive observations
arising from the audit process, thereby contributing to the
effective operation of the business entity.

6. 