CPA英语词汇通关必备手册(审计1–4).docVIP

Auditing 审计 PARTⅠChina Code of Ethics for Certified Public Accountants 第一部分 职业道德守则 appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职 fundamental principles 基本原则 professional ethics 职业道德 integrity 诚信 objectivity / subjectivity 客观性/主观性 professional competence and due care 专业胜任能力和应有的关注 confidentiality 保密 professional behavior 职业行为 independence 独立性 bias 偏见 safeguard 防范措施 self-interest 自身利益 loans and guarantees 贷款和担保 close business relationships 密切的商业关系 employment with an audit client 与审计客户发生雇佣关系 family and personal relationships 家庭和私人关系 gifts and hospitality 礼品和款待 lowball （向顾客）虚报低