professional skepticism

常見例句

雙語例句

• An audit requires due professional care, which in turn requires that the auditor exercise professional skepticism.
  審計人應當以職業(yè)懷疑態(tài)度計劃和實施審計工作。
• Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
  第七條注冊會計師應當保持職業(yè)懷疑態(tài)度，運用職業(yè)判斷，評價審計證據(jù)的充分性和適當性。

權威例句

• Each CEO's pitch would ignite an old inner struggle: how to deploy one's professional skepticism without carrying it too far, into cynicism.
  FORBES: Been There, Done That
• Some of the problems the regulator sees with audits are a lack of auditor professional skepticism and an inappropriate focus on building and maintaining the client relationship with the company management rather than on performing a public duty for shareholders.
  FORBES: Auditor Rotation Proposal Just More Spin
• Our professional skepticism has to be that without strong audit standards and a strong duty of care and a strong sense of clarity about what auditors do we have to be skeptical that management and financial statement preparers will provide the information voluntarily or be willing to acknowledge the significance of the information.
  FORBES: House of Lords Skewers Auditors; Over To You, Congress
返回 professional skepticism