AuditEvidence(英文版)(34页)总结.ppt

Audit Evidence Chapter 7 Audit Evidence Decisions Audit Program Persuasiveness of Evidence Competence Competence of Evidence Hierarchy Direct knowledge of auditor - highest source of evidence External evidence Obtained directly from outside the client Arms length transactions Documents never go to the client. External-internal is material that originated outside the client but is supplied by the client. Internal evidence is documentation from the client- produced, stored and circulated. Verbal and written representation of client. Should be corroborated by other evidence. General audit pro