audit evidence

基本解释

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
书面声明，是指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。
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.
第七条注册会计师应当保持职业怀疑态度，运用职业判断，评价审计证据的充分性和适当性。
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.
审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。

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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