讲义06(国外英文资料).docVIP

讲义06(国外英文资料) Section 1 audit evidence Learning essentials understand the classification of the audit evidence and audit procedures, grasp the factors that influence the sufficiency, and competence of evidence to understand audit procedures, audit evidence and audit the target (that). The type of audit evidence The audit evidence is the evidence that the certified public accountants are in the process of conducting the audit business to form audit opinions. Certified public accountants audit evidence can be obtained according to its shape characteristics of the existence of (form) is divided into physical evidence, documentary evidence, oral evidence evidence and the environment. (1) physical evidence Physical evidence by actual observation or count obtained, some physical assets can be determined whether do exist, to obtain the book balance of the physical evidence, should also be separately with respect to its ownership and value of the audit. (2) documentary evidence (basic evidence) The documentary evidence is divided into external and internal evidence. The source is the main factor that directly influences the strength of the proof. (1) external evidence It is composed by organizations outside the audit institutions or persons, and it usually has strong proof. 1, the external directly submit a certified public accountant evidence, rule out the possibility of forgery, change, and that its strongest: such as letter of reply, lawyers and other independent experts about the auditees proof of ownership of assets and contingent liabilities of insurance companies, consignment business, securities broker certificate, etc. 2, the hand of the auditees and submit certified public accountants external evidence, relatively weak point: the strength such as bank statements, purchase invoices, notes receivable, customer purchase order, the relevant contract, contract, etc. The evidence that the certified public accountant has prepared for the proof of a certain matter is gener