...（审计业务客户）、 Audit finding（审计发现）有时用作 Engagement observation（业务观察结果）、 Audit evidences（审计证据）有时用作 Engagement informations(业务信息)，诸如此类，书中所附的常用词汇表便于考生对照理解这些术语及其变化。
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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。
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