专业判断 [审计] professional judgement
- “他们可以继续使用专业判断,在决定是否报告违规时,但是必须用ACR报告,”他说。
"That is, they can continue to use their professional judgement in determining whether or not to report a contravention , but must report using the ACR, " he said. - 尤其是在自愿性质的私人法庭体系里,很明显法官——根据法律条文对一个案件作出专业判断——和执行法律的人不是一伙人。
Especially in voluntary, private law systems, it would be clear that the judges — who gave expert guidance on what the law says on a matter — are distinct from the people enforcing the law. - 审计专业判断在审计理论中占有重要的地位,并贯穿于审计过程的始终。
Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing.