基于证据理论的审计过程改进

The Improvement of Auditing Process Based on Evidence Theory

一定意义上来说,审计过程是一个证据的过程,故此,审计过程的改进也应该考虑证据的基本理论。文章根据证据理论的基本要素,提出了扩大审计了解范围、强调所获证据的实质、清晰认识审计认定与欲取证据之间的关系、考虑审计证据的证明标准、重视审计主体的职业怀疑态度等五方面的审计过程改进措施,以提高审计过程的合理性和夯实审计结果的基础。

In a sense, auditing is evidential. The improvement of auditing process should take into account basic evidence theory. Based on elements of evidence theory, this paper suggests that auditors ought to extend the area of their understanding, emphasizes the substance of the audit evidence rather than its forms, stresses the relationship between audit assertions and intended audit evidence, takes into consideration the identification standard of audit evidence, attaches importance to auditor＇ s professional doubt, etc. in order to improve the reasonableness of auditing process and solidify the foundation of audit outeome.