In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
实施阶段就是要获得审计证据,支持审计意见。
Whatever approach we shall take, substantive tests are an important part of the actions to be taken to give us an assurance in obtaining relevant and reliable audit evidences.
但无论我们选择何种审计方法,实质性程序都是其中很重要的一部分,它能保证我们获得相关和可靠的审计证据。
Initial audit We collect objective evidences to prove the effectiveness of the quality system on the basis of the audit programme confirmed by the applicants.
按照与申请人确认的审核计划,收集客观证据验证质量体系运行的有效性。
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
本研究提供的经验证据表明: (1)自由现金流量和审计费用显著正相关,验证了自由现金流量假说;
The study provides empirical evidences suggest: (1) free cash flow is positively related to audit fees, confirming the free cash flow hypothesis;
本研究提供的经验证据表明: (1)自由现金流量和审计费用显著正相关,验证了自由现金流量假说;
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