以下为句子列表：
英文: Auditing is the process by which a competent, independent person accumulates and evaluates evidence about quantifiable information related to a specific entity for the purpose of determining and reporting on the degree of correspondence between the quanti
中文: 审计是一个由权威、独立的专业人士，收集和评估特定实体的大量信息证据，并根据这些大量信息和已建立的标准之间的吻合程度进行决策和汇报的过程。
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