常見例句雙語例句Engagements should be performed with proficiency and due professional care.內(nèi)部審計師應(yīng)以熟練性與應(yīng)有的職業(yè)審慎性開展審計業(yè)務(wù)。According to law, The Chinese Independent Auditing Standards can be used as a plea of due professional care.法律賦予獨立審計準則作為注冊會計師注意義務(wù)判別標準的抗辯地位。However, assurance procedures alone, even when performed with due professional care, do not guarantee that all significant risks will be identified.但是,即使是以應(yīng)有的職業(yè)審慎性開展工作,只依靠保證程序本身并不能保證發(fā)現(xiàn)所有的重大風險。 返回 due professional care