审计证据及相关案例(ppt67页)分析.pptVIP

niexj Audit Evidence and Audit Documentation Chapter 4 Audit Evidence 如果我们要使自己的信念强于偶然的或心理的感觉，那么，就应有证据为依据。 审计师必须具有在每一项审计工作中收集证据的足够知识和技能。 第一节 审计证据 审计证据是审计理论的核心概念，审计的过程就是收集、鉴定和评价审计证据的过程。 审计师必须具有在每一项审计工作中收集证据的足够知识和技能。 Nature of Evidence Nature of Evidence In legal case, there are well-defined rules of evidence enforced by a judge for protection of the innocent. It is common, for example, for legal evidence to be judged inadmissible on the grounds that it is irrelevant, prejudicial, or based on hearsay. Nature of Evidence Assume, for example, that a medical scientist is evaluating a new medicin