Assessment of risk and appropriate risk controls. Evaluate the relevance, sufficiency, and competence of evidence. 进行风险评估,并加以适当的风险控制。评估证据的相关性、充分性和适当性。
Evaluate the relevance, sufficiency, and competence of evidence. 评估证据的相关性、充分性和适当性。
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。
The author gives the following suggestions: detail rules should be designed on competence of evidence; 笔者认为:在对证据的认证上,证据资格问题应制定详细证据规则;
This thesis tries to establish the core competence evaluation system from three dimensions: internal key factors of core competence, external evidence of core competence ( financial and non-financial) and the key characteristics of core competence. 本文尝试将核心竞争力的评价与财务分析相结合,从核心竞争力的内在决定因素、核心竞争力的外在表现(财务与非财务),以及核心竞争力的核心特征三个维度来构建核心竞争力的评价体系。
In addition to primary facts, a case comprises indirect facts that lead to primary facts, supplementary facts ( also referred to as auxiliary facts or evidentiary facts) which are used to examine the competence and weight of evidence, and procedural facts. 案件事实除主要事实外,还包括推导主要事实根据的间接事实,确定证据能力和证明力的补助事实(辅助事实、证据事实)以及程序法事实。
In the meanwhile, certain regulations shall be obeyed in determining the competence of sci-tech evidence. 同时,在判断科技证据的证据能力时要遵循一定的规则。