After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。
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。
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.
审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。
What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.
有关审计意见的市场效应究竟有何特点，目前国内外文献均未取得一致的结论，分析其原因主要是研究方法和样本选取上的差异所致。
This article analyzes main risks that exist in the course of bankruptcy audit and draws the following conclusion: first, the bankrupt audit is one higher risk audit service;
通过分析破产审计过程中存在的主要风险，得出以下结论：第一，破产审计是一项风险较高的审计业务；
The paper take the example of ICDE quality audit for STVU to give a detailed explanation of the quality audit from aspects of content, process, conclusion, etc.
本文以上海电大接受ICDE质量评审为案例，详细地阐述了ICDE质量评审的内容、过程、结论等。
Conclusion The prescription writing could be standardized by the audit of unqualified prescription to promote the rational drug use.
结论通过对医院不合格处方的审核工作，使得医生可以真正执行标准规范处方书写，促进临床合理用药。
During the procedure of building new purchase management, Dupont just find problem and solve problem through audit, don 't make any conclusion on how to improve the management.
在新制度的建立过程中，杜邦公司只是通过监督审核发现问题、解决问题，并没有从更高的层次进行总结。
Whether or not the factory has obtained the certificates of quality system certification (please provide the copy of the certificates) and indicate the date and conclusion of last audit).
工厂的质量体系是否已通过质量体系认证?（如有，请提供证书复印件） 。请说明最 近一次审核的日期及结论。
Whether or not the factory has obtained the certificates of quality system certification (please provide the copy of the certificates) and indicate the date and conclusion of last audit).
工厂的质量体系是否已通过质量体系认证?（如有，请提供证书复印件） 。请说明最 近一次审核的日期及结论。
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