دانلود ترجمه مقاله شواهد ممیز لازم جهت توصیف یک نظر شایسته

International standards audit (ISA) requires the auditor to obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. Although a variety of information may have some impact on the auditor's decision process, both the quantity and quality of audit evidence must be evaluated.