片语

collect the audit evidence审计证据采集

weight of audit evidence审计证据的分量

audit evidence collection审计取证

substantive audit evidence[审计]

sufficient appropriate audit evidence充分的适当审计证据

audit t evidence审计证据

Collecting Audit Evidence收集审计证据

audit evaluation and evidence审计证据

英汉例句

• article 6 certified public accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.

  第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。

• we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

  我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

• the control on the audit evidence mass is the important problem that the auditing theory studies.

  审计证据质量控制问题审计理论研究的重要课题。

• obtaining representations does not mean that other evidence does not have to be obtained. audit evidence will still be collected and the representation will support that evidence.

  获得管理层声明并不意味着无需其他证据。声明应与收集到的其他审计证据相一致；

• audit: systematic , independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fullilled.

  稽核：系统的、独立的与文件化的过程（流程）用以获得、证据及对它客观的评估，以决定稽核準则所达成的程度。

• in the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.

  在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。

• in addition, the quantity of audit evidence necessary for certified public accountants to obtain is also subject to the quality of audit evidence.

  注册会计师需要获取的审计证据的数量也受审计证据质量的影响。

• an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

  审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。

• article 9 the quantity of audit evidence necessary for certified public accountants to obtain is subject to the risk of misstatement.

  注册会计师需要获取的审计证据的数量受错报风险的影响。

• we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

  我们相信，我们的审计证据是充分、恰当的，为发表审计意见提供了基础。

• the relevancy of audit evidence is one of important attribute of audit evidence , and also a significant standard of audit evidence judgment.

  审计证据的相关性是审计证据的基本属性，也是审计证据判断的重要标準。

• there are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. but it is not easy to understand their relationships.

  审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。