审计证据的充分.docVIP

摘 要 审计证据，是审计人员凭以得出审计结论、支撑审计意见的基础。充分性和适当性是审计证据的两个重要特征，两者缺一不可，只有充分且适当的审计证据才是有证明力的。 关键词：审计证据 充分性 相关性 可靠性 Abstract Audit evidence, audit personnel with to get the audit conclusion audit opinions, support base. The sufficiency and appropriateness of audit evidence is the two important characteristics, both are indispensable, only sufficient and appropriate audit evidence is a proof. Therefore, research on the sufficiency of audit evidence and appropriate, contribute to the auditors audit planning, design audit procedures, audit evidence collected and guarantee the quality of audit.