1) professional audit
职业审计
2) professional risk on audit
审计职业风险
1.
This article discusses the negative effect on audit activities bought by audit risk;professional risk on audit;the possibility connected with risk on refusing mistake and accepting mistake.
针对审计工作的特点,论述了审计风险、审计职业风险及相关的错误拒绝风险与错误接受风险可能给审计活动带来的负面影响,分析了影响审计风险评估的诸多因素。
3) audit professional liability
审计的职业责任
4) audit professional ethics
审计职业道德
1.
Hereby,audit professional ethics must be reconsidered.
职业道德是审计人员进行审计的先决条件,在现今社会审计丑闻相继暴露、审计诚信渐失人心,整个行业遭到严重的诚信危机的情况下,必须重新思考审计职业道德。
6) non-governmental auditing profession
民间审计职业
1.
The profound development of management consulting has posed a substantial threat to the independence of audit, and has done harm to the sound development of non-governmental auditing profession.
管理咨询的深入发展已经对审计独立性构成实质性的威胁 ,不利于民间审计职业的健康发展。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
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