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1·The control on the audit evidence mass is the important problem that the auditing theory studies.

审计证据质量控制问题审计理论研究的重要课题。

2·After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.

后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。

3·When it is emended, however, we should give our attention to the following matters: (1) the conception of audit evidence;

尽管如此，在修订这一准则时，还是应该注意以下几个问题：一是审计证据的定义；

4·We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

5·An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。

6·An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。

7·The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。

8·The relevancy of audit evidence is one of important attribute of audit evidence, and also a significant standard of audit evidence judgment.

审计证据的相关性是审计证据的基本属性，也是审计证据判断的重要标准。

9·If written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to try to resolve the matter.

如果书面声明与其他审计证据不一致，注册会计师应当实施审计程序以设法解决这些问题。

10·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。