「examination of evidences」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

This examination process is integrated with the audit of financial statements and supports the in-depth and efficient conducting of said audits. If such examinations were to not require the same level of assurance as a financial statement audit and auditors were to perform different procedures and gather different evidences for the respective audits, it would be unsuitable. It would make the procedures of both audits more cumbersome and complicated if auditors were to evaluate audit evidence and derive different conclusions in each audit based on the differences in the levels of assurance required. 例文帳に追加

また、この検証は、財務諸表監査の深度ある効率的実施を担保するためにも財務諸表の監査と一体となって行われるが、同一の監査人が、財務諸表監査と異なる水準の保証を得るために異なる手続や証拠の収集等を行うことは適当でないのみならず、同一の監査証拠を利用する際にも、保証の水準の違いから異なる判断が導き出されることは、かえって両者の監査手続を煩雑なものとすることになる。 - 金融庁