审计学一种整合方法 课件 Chapter07.pptVIP

Audit Evidence Chapter 7 Learning Objective 1 Nature of Evidence Learning Objective 2 Audit Evidence Decisions Audit Program Learning Objective 3 Persuasiveness of Evidence Six Characteristics of Reliable Evidence Six Characteristics of Reliable Evidence Relationships Among Audit Evidence and Persuasiveness Persuasiveness and Cost Learning Objective 4 Types of Audit Evidence Relationships Physical Examination Confirmation Confirmation Confirmation Documentation Analytical Procedures Inquiries of the Client Recalculation Reperformance Observation Appropriateness of Types of Evidence Terms and T