注册会计师应当设计控制测试,以获取控制有效运行的充分、适当的审计证据。
Auditors should design the test of controls to obtain sufficient and appropriate evidence about the effective operation of the control.
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.
第七条注册会计师应当保持职业怀疑态度,运用职业判断,评价审计证据的充分性和适当性。
Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
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.
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。
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、恰当的,为发表审计意见提供了基础。
We believe, the auditing evidences we get are sufficient and proper, which is the basis of providing auditing opinions.
我们相信,我们获取的审计证据是充分、恰当的,为发表审计意见提供了基础。
We believe, the auditing evidences we get are sufficient and proper, which is the basis of providing auditing opinions.
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