... substantive procedures 实词程序过程 substantive tests 实质性测试 sufficient appropriate audit evidence 充分的适当审计证据 ...
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... substantive tests 实质性测试 sufficient appropriate audit evidence 充分、适当的审计证据 sundry accruals 各项应计费用 ...
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sufficient appropriate audit evidence 充分的适当审计证据 ; 适当的审计证据 sufficiency of audit evidence 审计证据的充分性 ..
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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。
The auditor should obtain sufficient and appropriate evidence that the work of the expert is adequate for the purpose of the audit.
注册会计师应获取充分适当的证据，证明专家的工作足以实现审计目的。
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