*9部分:Professional Ethics(職業(yè)道德操守)
10.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(huì)計(jì)師應(yīng)當(dāng)公正處事、實(shí)事求是,不得由于偏見、利益沖突或他人的不當(dāng)影響而損害自己的職業(yè)判斷。
【講解】
(1)compromise ['k?mpr?ma?z] n.& v. 折衷,妥協(xié),讓步
(2)due adj. 到期的,應(yīng)付的,適當(dāng)?shù)?,?yīng)有的
(3)due to由于
11.custody of client assets 保管客戶資產(chǎn)
【講解】
custody ['k?st?d?] n. 保管,監(jiān)護(hù)
legal custody 法定監(jiān)護(hù)權(quán)