| 单词 | audit evidence |
| 释义 | audit evidence audit evidence The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the enterprise, its tangible assets, management and employees, its customers, suppliers, and any other third parties who have dealings with, or knowledge of, the enterprise or its business. The evidence will be obtained by means of compliance tests (tests to determine the effectiveness of a company’s control procedures) and substantive tests (tests of the accuracy and completeness of accounting records and financial statements). Techniques involved in gathering the evidence include inspection, observation, enquiry, analysis, and computer-assisted audit techniques. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。