sufficient audit evidence

基本解釋

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
我們相信，我們獲取的審計證據(jù)是充分的、適當?shù)?，為發(fā)表審計意見提供了基礎(chǔ)。
The auditor should obtain sufficient and appropriate evidence that the work of the expert is adequate for the purpose of the audit.
注冊會計師應(yīng)獲取充分適當?shù)淖C據(jù)，證明專家的工作足以實現(xiàn)審計目的。
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.
第六條注冊會計師應(yīng)當獲取充分、適當?shù)膶徲嬜C據(jù)，以得出合理的審計結(jié)論，作為形成審計意見的基礎(chǔ)。