professional skepticism

基本解释

An audit requires due professional care, which in turn requires that the auditor exercise professional skepticism.
审计人应当以职业怀疑态度计划和实施审计工作。
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.
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。

Each CEO's pitch would ignite an old inner struggle: how to deploy one's professional skepticism without carrying it too far, into cynicism.
FORBES: Been There, Done That
Some of the problems the regulator sees with audits are a lack of auditor professional skepticism and an inappropriate focus on building and maintaining the client relationship with the company management rather than on performing a public duty for shareholders.
FORBES: Auditor Rotation Proposal Just More Spin
Our professional skepticism has to be that without strong audit standards and a strong duty of care and a strong sense of clarity about what auditors do we have to be skeptical that management and financial statement preparers will provide the information voluntarily or be willing to acknowledge the significance of the information.
FORBES: House of Lords Skewers Auditors; Over To You, Congress

职业怀疑
How to effectively apply professional skepticism in auditing is another unresolved question. This thesis deals with the theory and practice of professional skepticism in two sections.
全文分两个大部分，前四章主要就职业怀疑的理论问题进行探讨，第五章对如何在审计实务中应用职业怀疑进行了分析。
专业的怀疑态度
职业谨慎