论审计证据与审计风险

Discussion on Audit Evidence and Audit Risk

审计的过程就是不断收集审计证据的过程。首先详述了常用的审计技术及其获取的审计证据类型,然后在此基础上探讨了审计证据的充分性、合适性、可靠性问题及其与审计风险之间的关系。最后,对信息化环境下的电子审计证据与审计风险之间的关系进行了分析。分析结果为审计人员在审计项目中合理应用这些审计技术、设计合理的审计证据收集程序、减少审计风险打下了基础。

Auditing is a continuous process that involves collection of audit evidence.In this paper,the audit techniques and related types of evidence are expanded.Then,the sufficiency,appropriateness and reliability of evidence are analyzed.Finally,the relationship between electronic audit evidence and audit risk are analyzed in informatization environment.Results in this paper can help auditors use these audit techniques,develop detailed and reasonable evidence-gathering procedures and reduce audit risk.