appropriateness of audit evidence
... appropriateness of audit evidence 审计证据的适当性 approval 批准，核准 assertion (会计报表上的)认定；确认 ...
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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.
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。
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