... documenting the audit process 证明审计程序 due care 应有关注 due skillcare 到期的技能和谨慎 ...
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The author argues that auditors can be guided by auditing principles like concepts of reasonable skepticism and due care, fraud reasoning, auditing judgment and auditing analytical techniques, although their independence can be undermined as rational economic people seeking personal interests.
本章指出,尽管审计师的“追求个人私利的理性经济人”身份为其超然独立带来了先天性阻力,但正当怀疑理念、应有关注理念、舞弊推定原则,以及审计判断和审计分析技术等审计学基本理念与技术,仍然可以为审计师侦查舞弊发挥指导作用。
参考来源 - 管理舞弊控制与审计质量·2,447,543篇论文数据，部分数据来源于NoteExpress
正当怀疑和应有关注是审计师在执业过程中应始终坚持的重要理念。
Reasonable skepticism and due care are important concepts which auditors always use in the practice.
张始终把近代意识的养成即人的近代化视为国家近代化的基础和前提，但缺少对于社会根本改造的应有关注。
All along he considered that the formation of modern consciousness, which means the modernization of the people, was the basis and premise of a nations modernization.
一部功能性核磁共振造影扫描仪监控着脑部的活动，受到研究人员重点关注的是杏仁体，一个与情感反应有关的区域。
A functional MRI scanning device monitored brain activity, with the researchers concentrating on the amygdala, an area associated with emotional response.
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