实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
审计证据质量控制问题审计理论研究的重要课题。
The control on the audit evidence mass is the important problem that the auditing theory studies.
后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。
After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
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.
在整个审计过程中，有三个概念至关重要：重要性、审计风险和审计证据。
Through the whole audit procedure, there are three conceptions, which are very important, they are: audit importance, audit risk and auditing accordances.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
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.
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.
尽管如此，在修订这一准则时，还是应该注意以下几个问题：一是审计证据的定义；
When it is emended, however, we should give our attention to the following matters: (1) the conception of audit evidence;
审计证据在审计过程中非常重要，我们在理论和实践中对审计证据的认定谈得很少。
Evidence is very important in the process of the audit, however, we have very little consideration on it in the theory and practice.
获得管理层声明并不意味着无需其他证据。声明应与收集到的其他审计证据相一致；
Obtaining representations does not mean that other evidence does not have to be obtained. Audit evidence will still be collected and the representation will support that evidence.
如果书面声明与其他审计证据不一致，注册会计师应当实施审计程序以设法解决这些问题。
If written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to try to resolve the matter.
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.
书面声明，是指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。
A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
第二条本准则所称审计证据，是指审计机关收集的用以证明审计事项真相并作为审计结论基础的材料。
Article 2. The term "audit evidence" mentioned herein refers to the materials collected by audit institutions and used as testimony of the truthfulness of audit items and basis for audit conclusions.
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.
在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。
In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.
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。
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.
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
审计员们说他们已找到了诈骗的证据。
从国会开支监管者--国家审计委员会提供的证据来看十分明了。
Evidence from the National Audit Office, Parliament’s spending watchdog, makes this abundantly clear.
记住，审计日志好比从犯罪现场收集的证据：在需要它的时候才知道它是如此重要！
Keep in mind that an audit log is like evidence collected at a crime scene: it's essentially worthless unless you intend to examine it later.
上述事件的证据表明，审计师根本无法依赖地方银行的银行询证函。
The evidence from the cases cited above indicates that auditors simply cannot rely upon local bank confirmations.
内部审计人员可以通过对实地环境和工作方法的观察来进一步获得关于实际操作程序的证据。
Observation of the physical environment and working methods should provide internal auditors with further evidence of actual practice.
另外，审计师应在最终报告中说明有哪些证据是他们要求，而客户不能提供的。
Additionally, the auditor should make note in the final report of any evidence they requested and the client was not able to provide.
介绍了计算机系统审计的概念和内容，分析了其过程，给出了收集证据和评价计算机系统的方。
This paper introduces the concept and content of computer system audit, analyzes its process, and gives the methods of gathering evidence and evaluating computer system.
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