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。
After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
编制月度审计项目计划，完成每项审计项目后的一周内出具审计结论报告。
Prepare monthly audit plan. Issue the audit report within one week after each audit project completed.
审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.
它是保证效益审计质量的一个必要条件，也是审计人员提出审计意见、做出恰当审计结论的基本依据。
It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate 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。
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 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.
审计师在审计报告日来到之前必须确保资金有再次流入的良好前景，使得他们能对公司持续经营的结论签字。
Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.
所有的内部审计工作应当被书面记录下来，并且能够充分地支持关于内部控制是否恰当和可靠的结论。
All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.
管理咨询服务对审计独立性的影响一直是国内外相关领域研究的重要课题，然而结论并不明确。
The impact of management advisory services (MAS) over independent auditing has always been a focus of discussion at home and abroad with yet a clear-cut conclusion.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
这种情况下，审计师应该非常明确的知道他们为什么做出这样的结论。
The auditor should be very specific on why they are making this conclusion.
在对审计任务提出结论或建议时，审计人员需要考虑报告是针对谁，他们最关心的问题可能是什么。
When writing the conclusions or opinions to their audit assignments, internal auditors should consider who the audit report is aimed at and what their particular concerns may be.
审计师收集证据并由此分析出结论。
这样得出本文的结论：事务所行业专长与审计质量正相关。
These findings indicate that industry expertise does be able to facilitate audit quality.
有关审计意见的市场效应究竟有何特点，目前国内外文献均未取得一致的结论，分析其原因主要是研究方法和样本选取上的差异所致。
What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.
通过分析破产审计过程中存在的主要风险，得出以下结论：第一，破产审计是一项风险较高的审计业务；
This article analyzes main risks that exist in the course of bankruptcy audit and draws the following conclusion: first, the bankrupt audit is one higher risk audit service;
受雇的审计员为了弄清详细情形，曾向马道夫索要统计公告的拷贝。该审计员提供的结论显示其的确如此。
Auditors hired to unravel the case asked Madoff for copies of account statements, which he provided, the records show.
受雇的审计员为了弄清详细情形，曾向马道夫索要统计公告的拷贝。该审计员提供的结论显示其的确如此。
Auditors hired to unravel the case asked Madoff for copies of account statements, which he provided, the records show.
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