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。

youdao

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。

youdao

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

审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。

youdao

Then, after more experience and training, a junior professional may be asked to gather and evaluate documentation from the client as audit evidence.

FORBES: PricewaterhouseCoopers Will Go To Trial In California Overtime Case

It said that while much of this was due to failings in information management systems, it has a suspicion that there may have been "deliberate malpractice" which involved destroying audit trails and concealing evidence.

BBC: Negligence not collusion led to Billy Wright murder

The Environmental Audit committee has now finished hearing evidence and is set to report in the Summer.

BBC: UK laws 'spurring trade in endangered species'