大学英语词汇短语释义解析及例句 audit evidence


释义：

audit evidence [审计] 审计证据；查帐证据

例句：



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。



When it is emended, however, we should give our attention to the following matters: (1) the conception of audit evidence;

尽管如此，在修订这一准则时，还是应该注意以下几个问题：一是审计证据的定义；



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。



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。



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和披露的审计证据。



The audit work 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和披露的审计证据。



The relevancy of audit evidence is one of important attribute of audit evidence, and also a significant standard of audit evidence judgment.

审计证据的相关性是审计证据的基本属性，也是审计证据判断的重要标准。



If written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to try to resolve the matter.

如果书面声明与其他审计证据不一致，注册会计师应当实施审计程序以设法解决这些问题。



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。



In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.

在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。



Obtaining representations does not mean that other evidence does not have to be obtained. Audit evidence will still be collected and the representation will support that evidence.

获得管理层声明并不意味着无需其他证据。声明应与收集到的其他审计证据相一致；



Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.

第七条注册会计师应当保持职业怀疑态度，运用职业判断，评价审计证据的充分性和适当性。



In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.

在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。



Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.

第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。



Article 2. The term "audit evidence" mentioned herein refers to the materials collected by audit institutions and used as testimony of the truthfulness of audit items and basis for audit conclusions.

第二条本准则所称审计证据，是指审计机关收集的用以证明审计事项真相并作为审计结论基础的材料。



There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.

审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。