... pre-year-end substantive verification 年终前实质性审核 primary audit evidence 基本审计证据 primary audit objective 基本审计目标 ...
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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。
The relevancy of audit evidence is one of important attribute of audit evidence, and also a significant standard of audit evidence judgment.
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