audit evidence

基本解釋

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
書(shū)面聲明，是指管理層向注冊(cè)會(huì)計(jì)師提供的書(shū)面陳述，用以確認(rèn)某些事項(xiàng)或支持其他審計(jì)證據(jù)。
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.
第七條注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)保持職業(yè)懷疑態(tài)度，運(yùn)用職業(yè)判斷，評(píng)價(jià)審計(jì)證據(jù)的充分性和適當(dāng)性。
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.
審計(jì)重要性與審計(jì)風(fēng)險(xiǎn)、審計(jì)證據(jù)之間有著密切關(guān)系，并對(duì)審計(jì)實(shí)務(wù)有著重要的指導(dǎo)作用，但如何理解它們之間的關(guān)系卻并不容易。

Then, after more experience and training, a junior professional may be asked to gather and evaluate documentation from the client as audit evidence.
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