due professional care in审慎性
due professional care应有的职业关注;尽心履行专业职责;应有的职业谨慎;应有的职业审慎性
Due Audit Care应有审计关注;应有的审计关注
due skill and care到期的技能和谨慎;合理技能和关注
Standard of Due Care应有的关注
due to improper care因保管不善
due care detail应有关注
Exercising Due Care予以适当关心
The author argues that auditors can be guided by auditing principles like concepts of reasonable skepticism and due care, fraud reasoning, auditing judgment and auditing analytical techniques, although their independence can be undermined as rational economic people seeking personal interests.
本章指出,尽管审计师的“追求个人私利的理性经济人”身份为其超然独立带来了先天性阻力,但正当怀疑理念、应有关注理念、舞弊推定原则,以及审计判断和审计分析技术等审计学基本理念与技术,仍然可以为审计师侦查舞弊发挥指导作用。
参考来源 - 管理舞弊控制与审计质量