审核证据、审核发现与审核结论三者的关系

The relationship among audit evidence, audit findings and audit conclusions

审核证据是获得审核发现的基础，审核发现是作出审核结论的基础。

Audit evidence is the basis for obtaining audit findings, and audit findings are the basis for making audit conclusions.

与审核准则有关的并且能够证实的记录、事实陈述或其它信息称之为审核证据，而将审核证据的对照审核准则进行评价的结果，并比照发现的环节是审核发现，最终通过审核发现得出审核结论。

Records, factual statements or other information related to the audit criteria and verifiable are called audit evidence. The result of evaluating the audit evidence against the audit criteria and comparing the discovery link is the audit discovery, and finally the audit conclusion is drawn through the audit discovery.

在审核过程的适当阶段，审核组根据需要召开会议，评审审核发现。

At the appropriate stage of the audit process, the audit team shall hold a meeting as required to review the audit findings.

扩展资料：

Extended data:

审核证据包括记录、事实陈述或其他信息，这些信息可通过文件的形式（如各种记录）得到，也可通过陈述的方式（如面谈）或现场观察的方式获取。

Audit evidence includes records, factual statements or other information, which can be obtained in the form of documents (such as various records), statements (such as interview) or on-site observation.

对管理体系（如成本管理体系、质量管理体系和环境管理体系等）的符合性、有效性和适宜性进行的检查活动和过程，就审核的方式来说审核具有系统性和独立性的特点。

The inspection activities and processes for the compliance, effectiveness and suitability of management systems (such as cost management system, quality management system and environmental management system) are systematic and independent in terms of audit methods.

被审核的所有要素都应覆盖；独立性是为了使审核活动独立于被审核部门和单位，以确保审核的公正和客观。

All elements audited shall be covered; Independence is to make the audit activities independent of the audited departments and units, so as to ensure the impartiality and objectivity of the audit.

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