professional auditor

基本解释

An audit requires due professional care, which in turn requires that the auditor exercise professional skepticism.
审计人应当以职业怀疑态度计划和实施审计工作。
The professional judgement of audit tests auditor's general quality which is high or low, and is a key which directly influences the superiority or inferiority of auditing work.
审计职业判断检验着从业人员综合素质的高低，是直接影响审计工作质量优劣的关键。
Only by audit judgment, an auditor can express his professional opinion on financial reports in a independent, objective and fair status.
只有通过审计判断，审计人员才能以独立、客观、公正的身份，对财务报告发表专业性意见。

Some of the problems the regulator sees with audits are a lack of auditor professional skepticism and an inappropriate focus on building and maintaining the client relationship with the company management rather than on performing a public duty for shareholders.
FORBES: Auditor Rotation Proposal Just More Spin
The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.
FORBES: Crisis? What Crisis? Don't Blame The Accounting
Last week the FDIC filed suit against Colonial Bank auditor PwC, and internal audit co-source vendor Crowe Horwath, for professional malpractice and breach of contract.
FORBES: A Tale of Two Lawsuits -- PricewaterhouseCoopers and Colonial Bank