due professional care

基本解釋

Engagements should be performed with proficiency and due professional care.
內(nèi)部審計(jì)師應(yīng)以熟練性與應(yīng)有的職業(yè)審慎性開展審計(jì)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(dú)立審計(jì)準(zhǔn)則作為注冊會(huì)計(jì)師注意義務(wù)判別標(biāo)準(zhǔn)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(fēng)險(xiǎn)。