Auditing is a profession that affects the stock market. If you audit a company and they fail, their stock prices will most likely fall. A failure indicates that the company isn't complying with SOX regulation for documentation or financial procedures. It marks the company as untrustworthy or disorganized. So for an auditor, it's important to have strong ethics.
If someone has ever offered you a bribe or tried to pump you for information regarding a client, you'll know it. You don't talk specifics with people in this line of work. You'd never say to a stranger in a bar that the company you're auditing is going to fail and if you do, you could cause a sudden stock short. Ethics is important and being consistent with your ethics is particularly important.
"I've never been outright offered a bribe, but I did use to go out for after work drinks at a local bar and some finance guys try and press me for information. They bought me a beer and asked a bunch of questions and got really annoyed when I smiled and changed the subject to football. I told them I signed a NDA and didn't come there to talk business. If they were curious about the company, the financials where posted on the FCC website like all publicly trade companies."
"I've never been offered a bribe for auditing, but in high school, I had a classmate that tried to pay me to do his homework. I ended up tutoring him because I told him the homework was only ten percent of the grade and if he didn't learn it, he'd fail the tests. He passed the class with a B and we spent three nights a week learning Geometry together."
"Yes, I have. When I worked for Google, I was offered a bribe to reveal their yearly earnings before they were released. I reported this to my bosses and they contacted the police because corporate espionage is a dangerous thing. I was commended for my honesty and ethics and I proved to myself, my company, and outside interests that I couldn't be bought to break my ethics."