China's audit authority has instituted a new code of conduct to maintain integrity and discipline after confirming the "irregular practices" of a local auditor who died after being entertained by government officials.

Zhang Hongtao, 25, who reportedly died from "excessive drinking and eating", attended a series of banquets hosted by the electricity bureau being audited by his team in the northern province of Hebei, said a notice issued by the National Audit Office.

The team, which was assigned to audit a power grid construction and transformation project of the Yanshan County Electricity Bureau between March and April, also participated in trips organized by the bureau, the notice said.

Officials from the the office said other employees violating rules in the affair would be penalized and the investigation results would be published.

"The incident has negatively affected the image of audit offices and auditors," said the notice, adding it should "sound an alarm" to audit offices and auditors nationwide.

"Auditors who violate regulations must be severely punished," the notice said.

The audit authority introduced a code of conduct, prohibiting auditors from accepting invitations to drink, dine, travel, and gifts from government departments under investigation.

China's audit offices, headed by Li Jinhua, have exposed a number of major corruption cases in recent years. In 2004, a state TV programme listed Li as one of the ten most influential people in the country's economic circles, reflecting the auditors' determination to confront corruption.

But the image was tarnished by Zhang's behavior, with many Internet users lashing out at corruption inside the audit office itself.

A newspaper commentary said the public had high expectations of the audit offices. If managers failed to deal with the affair properly, it will impair public trust.

According to the Beijing News, Zhang's colleagues carried on the planned trip with officials of the electronic bureau to the southern tourist city of Yangzhou, shortly after his death.

"It is sad for Zhang. I deeply pity him," said an anonymous Internet user on the Sina website. "Zhang sacrificed himself for China's crooked government working style in which drinking and dining are inevitable in everyday life."