The auditors of the Hellenic Court of Audit when carrying out their auditing tasks are imbued with the following values, as described in the audit manual.
1. Integrity - straightforward, honest and sincere to the auditee
2. Objectivity - unbiased, with no conflicts of interest or the abusive impact of external factors and relationships between the auditor and the auditee.
3. Professional Competence and due diligence – making every effort to maintaining professional knowledge and skills to ensure the efficiency and performance of the auditors’ capabilities, through ongoing lifelong learning procedure based on the latest legislation, best practices and contemporary audit tools.
4. Confidentiality – Sensitive data obtained by the audit activities are fully ensured and protected. The auditors do not disclose any information to third parties, for any harmful purposes of the auditee or for personal or third parties’ benefit.
5. Professional Conduct - compliance with the legislative and regulatory framework.
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