audit evidence

英美

美[ˈɔːdɪt ˈevɪdəns]

[审计] 审计证据；查帐证据

审核证据

... 审核准则(audit criteria) 审核证据(audit evidence ) 审核发现(audit findings) ...

1. sufficient audit evidence：[审计] 充分审计证据

2. validity of audit evidence：[审计] 审计证据的有效性

3. quality of audit evidence：[审计] 审计证据的质量

4. relevance of audit evidence：[审计] 审计证据的相关性

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。

After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.

后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。

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披露的审计证据。