professional auditor

基本解釋

An audit requires due professional care, which in turn requires that the auditor exercise professional skepticism.
審計(jì)人應(yīng)當(dāng)以職業(yè)懷疑態(tài)度計(jì)劃和實(shí)施審計(jì)工作。
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.
審計(jì)職業(yè)判斷檢驗(yàn)著從業(yè)人員綜合素質(zhì)的高低，是直接影響審計(jì)工作質(zhì)量?jī)?yōu)劣的關(guān)鍵。
Only by audit judgment, an auditor can express his professional opinion on financial reports in a independent, objective and fair status.
只有通過審計(jì)判斷，審計(jì)人員才能以獨(dú)立、客觀、公正的身份，對(duì)財(cái)務(wù)報(bào)告發(fā)表專業(yè)性意見。

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.
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The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.
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Last week the FDIC filed suit against Colonial Bank auditor PwC, and internal audit co-source vendor Crowe Horwath, for professional malpractice and breach of contract.
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