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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充分、适当的审计证据 sufficient appropriate audit evidence
充分适当的审计证据 sufficient competent evidence
充分的适当审计证据 sufficient appropriate audit evidence
充实的适当审计证据 sufficient appropriate audit evidence
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.
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.
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.
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