... 程序上的不合规 procedural noncompliance 充分审计证据 sufficient audit evidence 充分有效证据 sufficient competent evidence ...
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充分的适当审计证据 sufficient appropriate audit evidence
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
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.
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