词条„audit evidence“在英语 » 德语中的译文

audit evidence 名词

用户条目

audit evidence 经济

Prüfungsnachweis m

单语范例（未经PONS编辑处理）

英语

Audit evidence should be the basis for the auditor's opinion on the truth and fairness of the client's financial statements.

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For audit evidence, it is reliable if the auditor has no other means of obtaining evidence.

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For instance, audit evidence is more reliable when it exists in documentary form rather than subsequent oral representation of the matters.

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An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements.

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