Asjakohaseid tõendeid võib saada vaatluse, mõõtmise, testimise või muude vahendite abil. Auditi eesmärgil koosnevad asjakohased tõendid üldiselt dokumentidest, faktiväidetest või muust teabest, mis on auditikriteeriumide seisukohast asjakohased ja kontrollitavad.
Objective evidence can be obtained through observation, measurement, test, or by other means. Objective evidence for the purpose of audit generally consists of records, statements of fact or other information which are relevant to the audit criteria and verifiable.
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