Unit 1 Auditing
Professional Ethics
第一部分 职业道德操守
intimidation* [in’timi’deiʃən] n. 外在压力
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.
【译】注册会计师对职业道德基本原则的遵循可能受到多种因素的不利影响。不利影响的性质和严重程度因注册会计师提供服务类型的不同而不同。可能对遵循职业道德基本原则产生不利影响的因素包括自身利益、自我评价、过度推介、密切关系和外在压力。
【讲解】
(1)【同】threat[θret] n. 威胁，恐吓
(2)【同】menace [’menəs] n.&v. 威胁，恐吓
(3)intimidation更侧重“胁迫做某事”之意。
conflicts of interests* 利益冲突
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.
【译】注册会计师应当公正处事、实事求是，不得由于偏见、利益冲突或他人的不当影响而损害自己的职业判断。
【讲解】
(1)compromise [’kɒmprəmaɪz] n.& v. 折衷，妥协，让步
(2)due adj. 到期的，应付的，适当的，应有的
(3)due to由于
