审计英语课件第5章.pptVIP

Chapter 5 Audit Evidence and Working Papers 5.1 Concept of Audit Evidence 5.2 Audit Evidence Decision 5.3 Persuasiveness of Evidence 5.4 Audit Procedures for Obtaining Audit Evidence 5.5 Audit Documentation Learning Objectives 1. Figure out the nature of audit evidence. 2. Understand the persuasiveness of audit evidence. 3. Comprehend Audit Procedures for Obtaining Audit Evidence. 4. Understand the purpose of audit documentation. 5.1 Concept of Audit Evidence Glossary audit evidence 审计证据 accounting records 会计记录 other information 其他信息 Audit evidence is all the information used by the auditor in arriving at the conclusions on which the audit opinion is based, and includes the information contained in the accounting records underlying the financial statements and other information. Audit evidence is accumulated by the auditor through audit procedures performed during the course of the audit and may include audit evidence obtained from other sources such as previous audits and a firms quality control procedures for client acceptance and continuance. Accounting records generally include the records of initial entries and supporting records, such as checks and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in formal journal entries, and records such as work sheets and spreadsheets supporting cost allocations, computations, reconciliations and disclosures. Management is responsible for the preparation of the financial statements based upon the accounting records of the entity. The auditor obtains some audit evidence by testing the accounting records, for example, through analysis and review, reperforming procedures followed in the financial reporting process, and reconciling related types and applications of the same information. Through the performance of such audit procedures, the auditor may determine that the accounting