独立审计的审计证据质量控制研究

Research on the Quality Control of Audit Evidence in the Independent Audit

审计证据质量控制有利于形成公正有效的审计结论,而且更好地防范审计风险。审计证据的主要质量特征包括充分性、相关性、可靠性、合法性及时间性。目前我国审计证据质量不高,会计师事务所对审计证据质量的控制不到位,审计证据证明力不足。应从人本角度提高审计证据质量,规范审计证据质量的控制方法,强化审计证据的证明力,有效发挥审计证据的基础作用。

The quality control of audit evidence is advantageous to the formation of a fair and effective audit conclusion and better prevention of audit risk. The main quality characteristics of audit evidence include sufficiency, relevance, reliability, validity and timeliness. At present, there is no high quality of audit evidence and not in place of the quality control in accounting firms, cause the evidence force is insufficient. So we should improve the quality of audit evidence from the perspective of human, standardize the quality control methods and strengthen the evidence force to play the fundamental role of audit evidence effectively.