sufficiency of audit evidence
sufficiency of audit evidence 审计证据的充分性 persuasiveness of audit evidence 审计证据的说服力 ..
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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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