在网络时代，应有的审计关注亦适应审计环境的变化而产生了一些变革。
In network age, in order to meet the change of audit circumstances due audit care has produce some reform.
而在众多的风险预防措施中，提倡审计应有的职业谨慎，以引起职业界的广泛关注，不失为一种明智之举。
Among all of the preventing measures, one of the best measures is to advocate professional prudence on audit.
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.
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