audit evidence

基本解釋

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
書面聲明，是指管理層向注冊會計師提供的書面陳述，用以確認某些事項或支持其他審計證據。
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.
第七條注冊會計師應當保持職業(yè)懷疑態(tài)度，運用職業(yè)判斷，評價審計證據的充分性和適當性。
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
審計重要性與審計風險、審計證據之間有著密切關系，并對審計實務有著重要的指導作用，但如何理解它們之間的關系卻并不容易。

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