audit evidence
英 [ˈɔːdɪt ˈevɪdəns]
美 [ˈɔːdɪt ˈevɪdəns]
审计证据；查帐证据
双语例句
- 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。 - Study on audit evidence gathering based on partition and outlier detection
基于划分和孤立点检测的审计证据获取研究 - Audit evidence: records, statements of fact or other information which are relevant to the audit criteria and verifiable
审核证据：与审核准则有关的并且能够证实的记录、事实陈述或其他信息 - 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，以获取有贺财务报表金额和和披露的审计证据。 - Audit findings: results of the evaluation of the collected audit evidence against audit criteria
审核发现：将收集到的审核证据对照审核准则进行评价的结果 - 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。 - Evaluating audit evidence including the validity of data;
评价审计证据，包括证据的有效性； - A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
书面声明，是指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。 - 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 audit evidence, preparing audit working papers to ensure the evidences obtained support the audit findings, suggestion and purpose;
收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的； - For same determination, Certified Public Accountants may obtain audit evidence from different sources or evidence with different nature.
针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据； - Given audit procedure may only provide relevant audit evidence for some determinations and be irrelevant to other determinations.
特定的审计程序可能只为某些认定提供相关的审计证据，而与其他认定无关； - The audit evidence only related to given determination cannot replace audit evidence related to other determination.
只与特定认定相关的审计证据并不能替代与其他认定相关的审计证据。 - Finally, this article concludes that sufficiency and competence are the criteria to evaluate persuasiveness of audit evidence, and complying with code of professional ethics, audit standards and system of quality control are the main three measures of obtaining persuasive audit evidence.
充分性和适当性是对审计证据说服性特征的度量。自觉遵守职业道德规范、严格遵循审计准则的规定和切实贯彻质量控制制度是注册会计师获取说服性审计证据的三大措施。 - Audit evidence and working papers
审计证据与工作底稿 - Discussion on the Audit Risk and Its Relation with the Audit Importance Level and the Audit Evidence
审计风险及其与审计重要性和审计证据的关系 - The persuading of audit evidence, the criterion of auditing procedures, the provisions of electronic evidence, and the evaluation of evidence.
还有审计证据的说服性、审计程序的规范、电子证据的规定和审计证据的评价等。 - Research on the Methods of Computer Assistance Gathering Audit Evidence
计算机辅助采集审计证据的方法研究 - The principle can be used in affirming the qualification of CPA firms and CPA, judging level of significance, obtaining enough and suitable audit evidence with proper audit methods and signing the date of audit report independently.
在我国独立审计中对会计师事务所和注册会计师身份的认定、重要性水平的判断、运用合适的审计程序获取充分适当的审计证据、签署审计报告的日期等方面都体现了这一原则。 - The second part of this thesis initially resolves the problems such as "self-fulfilling prophecy effects" brought about by audit responsibilities, audit evidence and audit opinion on going concern during the process of going concern auditing.
本文第二部分首先解决持续经营审计过程中的审计责任、审计证据和持续经营审计意见带来的自我实现预测效果等问题，为持续经营报告方式作出铺垫。 - This paper has stated the influence on collecting the audit evidence under computer information environment, and has discussed some techniques of collecting the audit evidence as well as what should pay attention to.
全文阐述了计算机信息处理环境对审计证据采集工作的影响，并探讨了计算机辅助采集审计证据的技术以及应该注意的一些问题。 - On the checking of audit evidence;
关于审计证据的复核； - Meanwhile, shareholders entrust CPA commissioned the operating results of the audit executives. CPA collect audit evidence through the collection of certified public accountants, judging from the legality of financial reporting and fairness to make professional judgments, forming an audit opinion.
同时，股东委托注册会计师对高管的经营成果进行审计，注册会计师通过收集审计证据，对财务报告的合法性、公允性做出专业判断，形成审计意见。 - The implementation phase of the audit professional judgments include: judgments of audit evidence, audit sampling judgments and in major transactions and account balance audit judgments.
实施阶段的职业判断包括：对审计证据的判断、审计抽样的判断及在主要的交易和账户余额审计中的判断。 - Meanwhile by interpretation of the guidelines also defines the subject of corporate social responsibility and the way to obtain audit evidence.
同时根据指引的解读明确了企业社会责任的主体与获取审计证据的方式。 - The above findings showed that: when implement an audit task, our auditors were sensitive to audit evidence magnitude, inclined to collect and evaluate those evidences that consistent with their hypotheses, and pay more attention to the late information.
这表明我国注册会计师在执行审计任务时，对不同强度的审计证据较为敏感，倾向于收集并评估能够肯定其初始假定的证据，并且对后来的信息予以更大的权重。 - Secondly, from the representation, origin and degree of proof, tax audit evidence also divided as Oral evidence and physical evidence, primitive evidence and spread the evidence, and direct evidence and indirect evidence.
其次，税务稽查证据的分类方法也从证据的表现形式、来源和证明力分为言词证据和实物证据、原始证据和传来证据、直接证据和间接证据。 - Meanwhile, whether Audit evidence accurately and fully is the stand of judging tax administrative enforcement and case quality, and it is the main way to lower law enforcement of staffs of tax authorities.
同时，稽查证据是否准确、充分，既是衡量税务行政执法水平和办案质量的重要标准，也是降低税务人员执法风险的主要途径。 - Present the audit collusion phenomenon is still widespread in our country. As audit evidence is difficult to obtain and subjective awareness is strong, audit conspiracy is a major problem on theory and practitioner.
目前在我国审计合谋现象依然普遍，由于审计合谋证据难以获得，主观意识强烈，因此审计合谋成为理论界和实务界的一大难题。 - Firstly, they have common features. Tax audit evidence also has feature of the objectivity, legitimacy and the characteristics of the relationship.
首先，特征相同，即税务稽查证据也具有客观性、合法性和关联性的特征。