审计证据 meaning in English
audit evidence
Examples
- Since audit risk is the essence of audit , which is of cardinal significance in the auditing theoretical system . in the chapter two , the relationship and difference between audit risk , audit liabilities , audit materiality , audit standards , audit efficiency , audit evidences , audit manuscripts are analyzed
审计风险是审计的本质内容，在审计理论体系中居于重要地位，因此论文的第二部分对审计风险与审计责任、审计重要性、审计准则、审计质量、审计效率、审计证据、审计工作底稿的区别及其联系予以剖析。 - And the key to the control of the risks lies in the reasonable balance between the total auditing levels and the auditing evidence costs , while the important fields of the risk control are in the course of contract signing , auditor appointing , evidence collecting , significant principle adopting , auditing working - paper ' s rechecking and auditing reporting
民间审计项目风险控制的关键在于审计风险总水平与审计证据成本的合< wp = 5 >理均衡。民间审计项目风险控制的重点领域主要包括签约过程中的风险、委派工作人员中的风险、审计证据收集中的风险、重要性原则使用中的风险、审计工作底稿复核中的风险和审计报告中的风险。 - With the changing of computer - accounted information system in information handling process 、 inner control 、 information storing intermedium and recording method , it produces effects on these , such as audit indexes 、 audit contents 、 audit technologies 、 auditors of quality and estimation of audit evidences
会计电算化信息系统在信息处理流程、内部控制、信息存储介质和存取方式等方面的变化,对高校内部审计的审计线索、审计内容、审计技术、审计人员的素质、审计证据的评价等方面都产生了影响。