审计重点第五章（The audit focuses on fifth chapters）.doc

审计重点第五章（The audit focuses on fifth chapters） The fifth chapter is audit evidence and audit work paper First, the meaning and content of audit evidence (1) the meaning of the audit evidence Audit evidence refers to the CPA in order to reach the conclusion of audit, All information used to form audit opinions and achieve audit objectives, Include accounting records, information and other information based on financial statements. The CPA shall obtain the audit evidence by testing the accounting records. (two) the content of audit evidence: 1, accounting records information: refers to the accounting books, accounting vouchers, invoices, documents and other information contained in the accounting records. 2, other information: (1) CPA from the outside by internal or external audit unit for accounting information recorded; (2) CPA to obtain information through inquiry, observation and inspection and audit procedures; (3) CPA compiled or acquired through reasonable inference conclusion of the information. In auditing practice, different procedures can provide different audit evidence, and different audit evidence can be used to confirm different accounting statements. Two, the types of audit evidence (four kinds) The audit evidence is divided into physical evidence, written evidence, oral evidence and environmental evidence according to its specific features. 1, physical evidence Refers to the evidence obtained by actual observation and physical examination to determine the existence of the object. Features: to prove the existence or absence of physical assets; the most powerful and reliable. The value and ownership of an asset cannot be proved. 2, written evidence Refers to all kinds of evidence obtained by certified accountants in the form of written documents. Divided into external evidence and internal evidence. Characteristics: basic evidence, the mainstream of evidence. Have strong probative force, but worse than physical evidence. (1) external evidence Refers to th