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。

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Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.

第二条本规定所称审计项目计划，是指审计机关每年对审计项目和专项审计调查项目作出的统一安排。

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Article 2 the term "audit working papers" mentioned herein refers to work records made by auditors of related audit items in the course of audit.

第二条本准则所称审计工作底稿，是指审计人员在审计中所形成的与审计事项有关的工作记录。

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Samsung's response will go beyond just asking HEG to shape up, though: it plans to finish auditing all 105 of its exclusive Chinese contractors by the end of September, determine whether inspections of non-exclusive contractors are needed and set up a long-term audit schedule past 2013 that includes tougher requirements.

ENGADGET: Samsung finishes initial Chinese factory audits, plans long-term solutions to labor woes

Walt Disney and Goldman Sachs are important and long-term PwC audit clients.

FORBES: Why Did IGT Hire John Vandemore? Quick Answer is PwC

The Institute for Government said the mid-term update was welcome but not the audit it had urged.

BBC: UK Politics