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。
Keep in mind that an audit log is like evidence collected at a crime scene: it's essentially worthless unless you intend to examine it later.
记住，审计日志好比从犯罪现场收集的证据：在需要它的时候才知道它是如此重要！
Evidence from the National Audit Office, Parliament’s spending watchdog, makes this abundantly clear.
从国会开支监管者--国家审计委员会提供的证据来看十分明了。
Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.
内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。
Evidence is very important in the process of the audit, however, we have very little consideration on it in the theory and practice.
审计证据在审计过程中非常重要，我们在理论和实践中对审计证据的认定谈得很少。
This paper introduces the concept and content of computer system audit, analyzes its process, and gives the methods of gathering evidence and evaluating computer system.
介绍了计算机系统审计的概念和内容，分析了其过程，给出了收集证据和评价计算机系统的方。
Internal audit reporting sometimes includes evidence of excellent performance in order to provide opportunities for recognition by management and motivation of people.
内部审核报告有时可包括组织卓越业绩的证据，以便提供管理者承认和激励组织内人员的机会。
If evidence is considered highly trusty worthy, it is a great help in assisting the auditor with a function point audit.
如果证据被认为高度可信，将大大有利于审计师的功能点。
Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
使学员了解根据国际审计标准，达到审计目标所要做的工作以及需要取得的证据。
No negative evidence was identified during the audit.
没有负面证据在审计过程中发现。
Most existing operating systems, database systems and application systems provide certain auditing mechanisms. However, audit information is only used as an after-the-fact evidence.
大多数操作系统、数据库系统及应用系统都提供了某种审计机制，但通常情况下审计信息仅被作为一种事后的证据。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
Security audit system can record the user's actions and block the user's illegal operations in a timely manner. The log information can provide evidence for the computer forensics.
安全审计系统能够及时地将用户操作以日志的形式记录下来，并且对违规操作进行阻断，日志信息可以为事后取证提供证据。
The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.
本研究提供的经验数据表明，自由现金流量和审计收费显著正相关，验证了自由现金流量假说。
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