Auditors experience difficulty auditing accounts on which it is difficult to identify in advance all the evidence necessary to perform an effective audit. These accounts are challenging because the...

中文翻译：

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使用审核程序改善审核员证据收集

审计师在审计账目时遇到困难，很难预先确定执行有效审计所必需的所有证据。这些帐户具有挑战性，因为...