chapter07-audit-evidence(审计学-英文版).pptVIP

Audit Evidence Chapter 7 Learning Objective 1 Contrast audit evidence with evidence used by other professions. Nature of Evidence Learning Objective 2 Identify the four audit evidence decisions that are needed to create an audit program. Audit Evidence Decisions Audit Program Learning Objective 3 Specify the characteristics that determine the persuasiveness of evidence. Persuasiveness of Evidence Competence Learning Objective 4 Identify and apply the seven types of evidence used in auditing. Types of Audit Evidence Relationships Relationships Information Often Confirmed Information Often Confirmed Information Often Confirmed Information Often Confirmed Competence of Types of Evidence Terms and Types of Evidence Terms and Types of Evidence Learning Objective 5 Understand the purposes of audit documentation. Audit Documentation Audit Documentation Sarbanes-Oxley Act Learning Objective 6 Prepare organized audit documentation. 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 Characteristics of Audit Documentation Learning Objective 7 Describe how e-commerce affects audit evidence and audit documentation. Effect of E-commerce End of Chapter 7 Analysis Trial balance or list Reconciliation of amounts Tests of reasonableness Summary of procedures Examination of supporting documents Informational Outside documentation Each audit file should be properly identified. Documentation should be indexed and cross-referenced. Completed documentation must clearly indicate the audit work performed. It should include sufficient information. It should plainly state the conclusions reached. Audit evidence is increasingly in electronic form. Auditors must evaluate how electronic information affects their ability to gather evidence. Auditors use computers to read and examine evidence. Software pr