审计证据 meaning in English
audit evidence
Examples
- On the criteria of proof in auditing
论审计证据的证明标准 - In order to acquire audit evidences , auditors need test management controls and operating activities
实施阶段就是要获得审计证据，支持审计意见。 - 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。 - 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。 - Substantive tests can be defined as those tests of transactions and balances seeking to provide audit evidence as to the completeness , accuracy and validity of the information contained in the accounting records or in the financial statements
实质性程序可以被分为交易测试和余额测试，通过这些测试可对包含在会计记录和会计报表中的会计信息的完整性、正确性及合法性提供审计证据。