价值涉及主体和客体两个方面，是客体对主体的效用，价值观即是主体对客体效用的判断标准。职业价值观是主体（从业者）对客体（职业）的价值、目标、意义等的态度和看法。本研究对构成审计人员职业价值观的两个方面——国家审计的职业特征和审计人员的价值追求进行了分析，并对二者如何有机结合形成审计人员价值观的方式进行了探讨。,Values are the judgment standards of usefulness of the object for the subject, which refers to the subjective and the objective. The professional values are the views of the subject （practitioners） about the value,the purpose and the meaning of the object （profession）. Two aspects of the auditors＇ professional values： the professional features of national audit and the value pursuit of the auditors are analyzed, in order to better understand the forming of auditors＇ values.