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第一部分 職業(yè)道德操守

　　 custody of client assets 保管客戶資產(chǎn) 
　　【講解】 
　　 custody [’kʌstədɪ] n. 保管，監(jiān)護(hù) 
　　 legal custody 法定監(jiān)護(hù)權(quán) 
　　 terminate* [’tɜ:mɪneɪt] v. (使)終結(jié);(使)結(jié)束;解雇 
　　 e.g. If safeguards cannot eliminate or reduce the threat to an acceptable level, the CPA shall decline or terminate the relevant engagement. 
　　【譯】如果防范措施不能消除不利影響或?qū)⑵浣档椭量山邮艿乃剑詴?jì)師應(yīng)當(dāng)拒絕接受業(yè)務(wù)委托或終止業(yè)務(wù)。 
　　 eliminate [ɪ’lɪmɪneɪt] v. 消除;排除 
　　 e.g. In exercising this judgment, a CPA shall consider whether a reasonable and informed third party, weighting all the specific facts and circumstances available to the CPA at the time, would be likely to conclude that the threats would be eliminated or reduced to an acceptable level by the application of the safeguards, such that compliance with the fundamental principles is not compromised. 
　　【譯】在運(yùn)用判斷時(shí)，注冊會計(jì)師應(yīng)當(dāng)考慮：一個(gè)理性且掌握充分信息的第三方，在權(quán)衡注冊會計(jì)師當(dāng)時(shí)可獲得的所有具體事實(shí)和情況后，是否很可能認(rèn)為這些防范措施能夠消除不利影響或?qū)⑵浣档椭量山邮艿乃剑允孤殬I(yè)道德基本原則不受損害。 
　　【講解】 
　　 (1)informed [ɪn’fɔ:md] adj. 知情的，見多識廣的 
　　 (2)compliance with 遵循，遵守 
　　 (3)comply with 遵循，遵守 
　　 solicit* [sə’lɪsɪt] v. 招攬;征求 
　　 e.g. A CPA shall not solicit new work by the use of coercion, cheat, inducement or harassment. 
　　【譯】注冊會計(jì)師不得采用強(qiáng)迫、欺詐、利誘或騷擾等方式招攬業(yè)務(wù)。 
　　【講解】 
　　 (1)coercion [kəʊ’ɜ:ʃ(ə)n] n. 強(qiáng)迫，強(qiáng)制 
　　 (2)cheat [tʃi:t] n. 欺騙，作弊 v. 欺騙 (動(dòng)詞同義詞deceive [dɪ’si:v] v. 欺騙，行騙)
　　 (3)inducement [ɪn’dju:sm(ə)nt] n. 誘因，誘導(dǎo) 
　　 (4)harassment [hə’ræsmənt] n. 騷擾