1) proper professional prudence
应有的职业谨慎
1.
To disclose the enterprise fraudulence in audit and to reduce the audit risk ,they have to weigh, from beginning to end and with proper professional prudence,various irregular situations and relations, analyse the risk confronting them,and bring their professional judgement.
注册会计师想要揭露企业舞弊 ,降低审计风险 ,就应自始至终地以应有的职业谨慎考虑异常的情况和关系 ,分析所面临的风险 ,充分发挥职业判断能力来决定应执行的审计程
3) occupation careful
职业谨慎性
补充资料:应有尽有
1.应该有的都有。形容一切齐备。语出《宋书.江智渊传》:"人所应有尽有,人所应无尽无,其江智渊乎!"
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条