Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
第七条注册会计师应当保持职业怀疑态度，运用职业判断，评价审计证据的充分性和适当性。
Discuss the importance of professional judgment and ethical conduct in accounting practice.
讨论会计实践中职业判断和道德行为的重要性。
Therefore, a research on how to improve the ability of professional judgment is significant to all account staff.
因此，对会计人员而言，提高职业判断能力是当前面临的紧迫问题，对其进行研究，具有重要的现实意义。
The relative importance of the characteristics in different cases is a matter of professional judgment.
在不同的场合下判定质量特征的相对重要性，是一种专业判断的问题。
The variety and complication of accounting environment determine the accountant's professional judgment.
会计环境的多变性和复杂性决定了会计人员的职业判断。
The professional judgment of accountant is the experience judgment under the guidance of accounting theory.
会计职业判断是在会计理论指导下的经验判断。
Combining the Probable Transaction Standard, the specific application of accountants professional judgment is discussed.
本文结合《或有事项》会计准则，浅谈会计职业判断的具体运用。
Article 3 Auditors shall determine the ways, scope and extent for applying the analytic review through professional judgment.
第三条审计人员应当依据专业判断来确定运用分析性复核的方式、范围和程度。
The shipmaster's decisions made in accordance with his professional judgment are free from the binding from his company, charterer or any other parties.
船长根据其专业判断而做出的决定不受本公司、租船人或任何其它人员的约束。
Accordingly, the ability of professional judgment of accounting is increasingly required to be improved and accounting function is required to be consolidated.
基于此，需要不断提高从业者的会计职业判断能力，强化会计职能全面发挥。
Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it.
其次构建了注册会计师职业判断绩效评价的指标体系，并运用多级模糊综合评价模型对其进行绩效评价。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。
Because of the proliferation of funds in the market, many asset management institutions with insufficient professional judgment can also keep a foothold in the asset management market.
由于市场资金泛滥，不少专业判断能力不足的资管机构也能立足于资管市场。
The fourth part deals with the measures and advice how to regulate accounting professional judgment circumstance and enhance the ability of accountant for accounting professional judgment.
第四部分，阐述了对规范会计职业判断环境，提高会计人员的职业判断能力的措施及建议。
A1: Regarding the proportion of the time arrangement of the five OLE areas, schools can make their school-based arrangement upon their professional judgment with reference to school contexts.
答1︰“其他学习经历”的五个范畴的课时比例安排，建议由学校按其校本情况及专业判断自行决定。
Problem Solving, Decision Making, and Professional Judgment: a Guide for Lawyers and Policymakers.
问题解决，决策，及专业判断：律师和决策者指南。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责，具有不可替代性，关键是专业判断能否反映经济业务的实质。
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