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第一条为了规范审计机关和审计人员收集、使用审计证据的行为,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条本准则所称审计证据,是指审计机关和审计人员获取的用以说明审计事项真相,形成审计结论基础的证明材料。
Article 1 In order to standardize the collection and use of audit evidence by audit institutions and auditors and to ensure the quality of audit work, this standard is formulated in accordance with the Basic National Auditing Standards of the People’s Republic of China. Article 2 The term “audit evidence” as mentioned in these Guidelines refers to the supporting materials obtained by auditing agencies and auditors to illustrate the truth of audit matters and form the basis of the audit conclusion.