这样的文件将载有会计师而非纳税人作出的证明式的声明。
Such papers would contain testimonial declarations by the accountants, not by the taxpayers.
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。
The auditor should obtain sufficient and appropriate evidence that the work of the expert is adequate for the purpose of the audit.
本文的证据同时证明了，注册会计师和财务经理感知到的谈判让步策略使用规范与本文提出的理论预期相符。
We also provide evidence thatauditors' and financial managers' perceptions of the norms relating to the use of thesestrategiescorrespond to what we propose in our theory.
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