职业怀疑态度是指注册会计师以质疑的思维方式评价所获取审计证据的有效性,并对相互矛盾的审计证据,以及引起对文件记录或管理层和治理层提供的信息的可靠性产生怀疑的审计证据保持警觉。
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。
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.
许多科学家对动物是否会有情感的问题仍有争论,持怀疑态度的研究者对动物人格化问题有职业性的反感。
Still, the idea of animals feeling emotions remains controversial among many scientists.
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