AuditEvidence(英文版)(ppt30页)课件.ppt

Audit Evidence Chapter 6 Learning Objective 1 Nature of Evidence Learning Objective 2 Audit Evidence Decisions Audit Program Learning Objective 3 Persuasiveness of Evidence Competence Learning Objective 4 Relationships Relationships Types of Audit Evidence InformationOften Confirmed InformationOften Confirmed InformationOften Confirmed InformationOften Confirmed Criteria to DetermineCompetence Terms and Types of Evidence Terms and Types of Evidence Learning Objective 5 Audit Documentation Learning Objective 6 Audit File Contentsand Organization Permanent Files Current Files Learning Objective 7 Effect of E-commerce Summary of Audit Documentation End of Chapter 6 6 - * ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Contrast audit evidence with evidence used by other professions. The use of evidence is not unique to auditors. Evidence is also used by scientists, lawyers, and historians. Identify the four audit evidence decisions that are needed to create an audit program. 1. Which audit procedures to use 2. What sample size to select for a given procedure 3. Which items to select from the population 4. When to perform the procedures It includes a list of the audit procedures the auditor considers necessary. Most auditors use computers to facilitate the preparation of audit programs. Specify the characteristics that determine the persuasiveness of evidence. Competence Sufficiency Combined effect Persuasiveness and cost Relevance Independence of provider Effectiveness of internal controls Auditor’s direct knowledge Qualifications of individuals Degree of objectivity Timeliness Identify and apply the seven types of evidence used in auditing. Auditing standards Qualifications and conduct Reporting Evidence accumulation Types of evidence Broad guidelines Broad categories Types of evidence Audit procedures Sample size Timing of tests Items