Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
使学员了解根据国际审计标准，达到审计目标所要做的工作以及需要取得的证据。
The control on the audit evidence mass is the important problem that the auditing theory studies.
审计证据质量控制问题审计理论研究的重要课题。
Most existing operating systems, database systems and application systems provide certain auditing mechanisms. However, audit information is only used as an after-the-fact evidence.
大多数操作系统、数据库系统及应用系统都提供了某种审计机制，但通常情况下审计信息仅被作为一种事后的证据。
Most existing operating systems, database systems and application systems provide certain auditing mechanisms. However, audit information is only used as an after-the-fact evidence.
大多数操作系统、数据库系统及应用系统都提供了某种审计机制，但通常情况下审计信息仅被作为一种事后的证据。
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