... 程序上的不合规 procedural noncompliance 充分审计证据 sufficient audit evidence 充分有效证据 sufficient competent evidence ...
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sufficient appropriate audit evidence 充分的适当审计证据 ; 充分 ; 适当的审计证据
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。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。
The auditor should obtain sufficient and appropriate evidence that the work of the expert is adequate for the purpose of the audit.
注册会计师应获取充分适当的证据，证明专家的工作足以实现审计目的。
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