05审计证据与审计工作底稿（05 audit evidence and audit work papers）.docVIP

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05审计证据与审计工作底稿（05 audit evidence and audit work papers）.doc

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05审计证据与审计工作底稿（05 audit evidence and audit work papers）

05审计证据与审计工作底稿（05 audit evidence and audit work papers） The fifth chapter is audit evidence and audit work paper This chapter is an important center of Chuanjiang Audit evidence First, the meaning and source of audit evidence Audit evidence refers to all information used by certified public accountants to obtain audit conclusions and to form audit opinions, including information contained in accounting records and other information based on financial statements. The financial statements according to the accounting records including entry records and records of initial support, such as checks, electronic funds transfer records, invoices, contracts, general ledger, ledger, accounting vouchers and accounting vouchers in command of the financial statements and other adjustments, support cost allocation, calculation, and calculation table electronic data sheet and the disclosure of the manual adjustment. Other information is more extensive, including information about the industry in which the audited unit is located, and other information about the internal and external environment of the audited entity. (two) the source of audit evidence; According to the source of evidence classification, the audit evidence can be divided into two categories: internal evidence and external evidence. 1, internal evidence The internal evidence is by the audit unit of internal institutions or staff and provide written evidence, such as the audited accounting records, management statement and other relevant documents by the audited units to prepare and provide. In accordance with the process of evidence, internal evidence can be further divided into: (1) the evidence of the circulation only within the audit client, such as the various books, materials, management systems, resolutions of the board of directors, statements of the supreme management, and other relevant written documents. (2) produced by the audited entity, but circulated outside the audited entity and obtained the internal ev