英語8講16zksj lpyy 03j職業(yè)道德操守

resign[r?‘za?nv.principle['pr?ns?p(?)ln（ethics['eθ?ks]ncodek??d]n.codeofethics（尤指職業(yè)的）competencek?mpit?ns]petent[‘k?mp?t(?)nt]adj.confidential[,k?nfi‘den??l]adj.confidence[‘k?nfid?ns]n.信心，信任，秘密 accountingfirmsshallapplysafeguardstomaintainindependenceofthefirmandengagementteams.hospitality[h?sp?'t?l?t?]n.記憶聯(lián)想：hospital（醫(yī)院）+ityhospitality（象在醫(yī)院對病人進(jìn)行照顧一樣，familiarf?'m?l??adj.（也和家庭有關(guān)befamiliarwithbesimilartothreat[θret]nmenace['men?s]n.&imidationthreatCompliancewiththefundamentalprinciplesmaypotentiallybethreatenedbybroadrangeoffactors.Thenatureandsignificanceofthethreatsmaydifferfamiliarity;and(e)intimidation.ACPAshallactfairlyandtruthfully,nottocompromisetheirprofessionaljudgmentbecauseofbias,conflictsofinterestsortheundueinfluenceofothers.Inexercisingthisjudgment,aCPAshallconsiderwhetherareasonableandtotheCPAatthetime,wouldbelikelytoconcludethatthethreatswouldbeeliminatedorreducedtoanacceptablelevelbytheapplicationofthesafeguards,suchthatcompliancewiththefundamentalprinciplesisnotrmed?n'f??md]adj.weight[we?tvn.ACPAshallnotsolicitnewworkbytheuseofcoercion,cheat,inducementorcoercion[k??'???(?)n]ncheat[t?i?tn.v.（同義詞inducement[?n'dju?sm(?)nt]n.harassment[h?'r?sm?nt]n.ofwhetherareasonableandinformedthirdpartywouldbelikelytoconclude,weightingallthespecificfactsandcircumstances,thattheentitiescreatea]immediate?'mi?d??tadj.litigation[l?t?‘ge??(?)n]nappeal?'pi?ln.v.sue[s(j)u?v.action?k?(?)n]nclaim[kle?m]n.&voverdue??v?'dju?adj.referral[ri'f?:r?l]nACPAmayalsopayareferralfeetoobtainaclient.Thepaymentofsuchareferralfeealsocreatesathreattoobjectivityandprofessionalcompetenceandduecare.Beforeacceptinganauditengagement,thesuccessoraudi