Unit 1 Auditing
Professional Ethics
第一部分 職業道德操守
intimidation* [in’timi’deiʃən] n. 外在壓力
e.g. Compliance with the fundamental principles may potentially be threatened by a broad range of factors.The nature and significance of the treats may differ depending on the type of engagement the CPA performs. Threats fall into one or more of the following categories: (a) self-interest; (b) self-review; (c) advocacy; (d) familiarity and (e) intimidation.
【譯】注冊會計師對職業道德基本原則的遵循可能受到多種因素的不利影響。不利影響的性質和嚴重程度因注冊會計師提供服務類型的不同而不同?？赡軐ψ裱殬I道德基本原則產生不利影響的因素包括自身利益、自我評價、過度推介、密切關系和外在壓力。
【講解】
(1)【同】threat[θret] n. 威脅，恐嚇
(2)【同】menace [’menəs] n.&v. 威脅，恐嚇
(3)intimidation更側重“脅迫做某事”之意。
conflicts of interests* 利益沖突
e.g. A CPA shall act fairly and truthfully, not to compromise their professional judgment because of bias, conflict of interest or the undue influence of others.
【譯】注冊會計師應當公正處事、實事求是，不得由于偏見、利益沖突或他人的不當影響而損害自己的職業判斷。
【講解】
(1)compromise [’kɒmprəmaɪz] n.& v. 折衷，妥協，讓步
(2)due adj. 到期的，應付的，適當的，應有的
(3)due to由于
