audit evidence

Audit evidence is the activities of staffs of tax authorities carrying out tax examination process, retrieving, collecting and saving proofs under legal authority and procedure.

稽查取证是税务机关的工作人员在实施税务检查过程中，依照法定权限和程序调取、收集、保存可以证明涉税案件真实情况的活动。

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Macao officials said an independent audit had not turned up any evidence of illegal activity.

澳门官员表示，独立审计没有发现汇业银行任何非法行为的证据。

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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.

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Obtaining audit evidence, preparing audit working papers to ensure the evidences obtained support the audit findings, suggestion and purpose;

收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的；

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Distinguish the financial form overall level of assessment with believe the material misstatement risks of level adopt different counter-measure, force insure get audit evidence ample, properness;

区分评估的财务报表整体层次和认定层次的重大错报风险采取不同应对措施，力保所获取审计证据的充分、适当性；

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Audit evidence and working papers

审计证据与工作底稿

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However, considering the approach of the ISO9001, performing an audit from a generic checklist might prevent an auditor from collecting evidence of effective interfacing between processes.

但是，考虑到ISO9001的管理模式，利用通用的检查单来作审核，审核员有可能忽视收集过程和过程之间有效相互作用的客观证据了。

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The core audit concepts include independence, professional circumspection, professional ethics, audit evidence, audit standard, audit test, and audit opinion. The derived audit concepts include professional competence, audit materiality, audit risk, audit responsibility and fair expression.

核心概念包括独立性、职业谨慎、职业道德、审计证据、审计标准、审计测试、审计意见，派生概念包括专业胜任能力、重要性、审计风险、审计责任、公允表达。

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Investigate the full of analysis audit evidence.

审查分析审计证据的充分性.

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Based on a sample of listed companies under going-concern uncertainties in 2003 and 2004, this paper examines the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going concern.

本文以2003年到2004年涉及持续经营问题而被出具非标准审计意见的所有A股上市公司为样本，研究了注册会计师依据影响持续经营假设的重大疑虑事项实施审计判断的差异情况。

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The Effect on Audit Evidence of Working Papers

审计工作底稿的证据作用

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Audit working papers which can be use as evidence of action contain certain legal meanings;

可作为诉讼证据的审计工作底稿所包含的法律意义；

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