审计学一种整合方法第12版英文版Chapter07.pptxVIP

Audit Evidence;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 Types of Evidence;Learning Objective 5;Audit Documentation;Audit Documentation;Sarbanes-Oxley Act;Learning Objective 6;Audit File Contents and Organization;Permanent Files;Current Files;Relationship of Audit Documentationto Financial Statements;Relationship of Audit Documentationto Financial Statements;Types of Supporting Schedules;Types of Supporting Schedules;Preparation of Audit Documentation;Learning Objective 7;Effect of E-commerce;End of Chapter 7