audit conclusion

基本解釋

After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
后整理出和審計證據(jù)的評價，審計結(jié)論，可以達(dá)到和意見可以形成。
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.
審計判斷的正確與否直接關(guān)系著審計結(jié)論的正確性和會計信息使用者的正確決策。
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.
第六條注冊會計師應(yīng)當(dāng)獲取充分、適當(dāng)?shù)膶徲嬜C據(jù)，以得出合理的審計結(jié)論，作為形成審計意見的基礎(chǔ)。

The latter, said the IRS. In fact, at the conclusion of the audit, the IRS auditor explained two numbers: The first was the taxes due if the taxpayer agreed to settle and start treating workers as employees prospectively.
FORBES: Careful: You Can't Renege On Settlement With IRS