20xx注冊會計師考試審計英語3a-在線瀏覽
2024-10-24 10:53本頁面
【正文】 es pleting the audit and determining the appropriate opinion to issue Audit Evidence 審計證據(jù) 1. Audit evidence is: ? All of the information used by the auditor in arriving at the conclusions on which the audit opinion is based. ? It includes: ? the accounting records and ? Other information underlying the financial statements. 2. Sufficient Appropriate Audit Evidence ? Sufficiency 充分性 is the measure of the quantity of audit evidence, influenced by: ? Significance of the potential misstatement ? Effectiveness of management’s responses ? Prior audit experience with client. ? Result of audit procedures performed (especially on fraud and error) ? The source and reliability of the available information ? Persuasive of the audit evidence ? Understanding of entity and internal controls ? Appropriateness 適當(dāng)性 is the measure of the quality of audit evidence ? Relevance 相關(guān)性 is the appropriateness (pertinence) of the evidence to the audit objective being tested. ? Reliability 可靠性 is the quality of information when it is free from material error and bias and can be depended upon by users – The most reliable form of audit evidence is visual observation of a transaction or event by the auditor. (auditor’s direct personal knowledge) – Next best is documentary evidence obtained directly from independent sources exte
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