professional auditor
英 [prəˈfeʃənl ˈɔːdɪtə(r)]
美 [prəˈfeʃənl ˈɔːdɪtər]
职业审计师；专业查账员；政府注册审计师
双语例句
- However, a serious tightening of professional scepticism by any regulator raises the risk that the relationship between company and auditor becomes too confrontational, slowing down the flow of financial information to the market.
然而，任何监管部门严重收紧专业怀疑精神标准的举措，都会加剧企业和审计师之间关系变得剑拔弩张的风险，减缓财务信息流向市场的速度。 - The professional prudence degree of the auditor;
审计主体的职业谨慎程度； - Examination work is the indispensable and important link in audit working program. To raise the professional level of auditor, guarantee the quality of audit work and reduce audit risk is the objective requirement of examination work.
审理工作是审计工作程序中不可缺少的重要环节，提高审计人员的执业水平，保证审计质量，降低审计风险是做好审理工作的客观要求。 - Only by forming professional opinion on the audited-object firstly, auditor may fulfill the independent checkup duty.
审计人员只有形成对被审对象的专业意见，才有可能履行独立鉴证的职责。 - The professional judgement of audit tests auditor's general quality which is high or low, and is a key which directly influences the superiority or inferiority of auditing work.
审计职业判断检验着从业人员综合素质的高低，是直接影响审计工作质量优劣的关键。 - As the judging-subject, the auditor plays an important role through knowledge, skill and personality. Meanwhile audit judgment depends on the combination of an auditor's professional skill and audit technology, and it is an interdynamic process among the auditor, the judged-object and audit environment.
审计人员作为判断主体，其知识、技能、性格是影响判断绩效的重要因素，同时，审计判断是审计人员的专业技能与审计技术的结合，是审计判断主体与审计判断对象、审计环境的互动。 - The Judgment of importance is the professional ability of an auditor, which will greatly affect the work of audit.
对重要性的判断是审计师的一种职业判断，对审计工作有重要影响，它贯穿于整个审计过程。 - In the accounting professional competence, the auditor independence and formed the audit quality.
在会计界，审计师专业胜任能力和独立性组成了审计质量。