Chapter07AuditEvidence(审计学-英文版)上课讲义.pptVIP

Audit Evidence;Learning Objective 1;Nature of Evidence;Learning Objective 2;Audit Evidence Decisions;Audit Program;Learning Objective 3;Persuasiveness of Evidence;Competence;Learning Objective 4;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;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;Characteristics of Audit Documentation;Learning Objective 7;Effect of E-commerce;End of Chapter 7