Assume individual and collective responsibility for every audit
Lead in field: Make appropriate judgments in real time and support our people in pursuit of audit quality
Pursue continuing education—our own and our clients: Explain, guide, and explore with curiosity what we need to achieve
Know and apply professional standards and all firm guidance effectively in delivering our work
Approach with the mindset of an evaluator: Seek out facts, consider applicable literature, evaluate alternatives, and present persuasive judgments
Seek and implement change and not become attached to the status quo or old orthodoxies: Transform what we do every day, in every way
Involve others—when required and when not: Collaborate and strengthen judgment, find and seek the right answers, and be better professionals
