审计取证的思维流程与思维要素研究

Study on the Thinking Process and Elements of Collecting Audit Evidence

审计思想方法是从事审计实践活动不可或缺的重要工具,因此研究审计思想方法具有重要的理论意义和实践意义。审计取证作为审计工作中的重要一环,直接决定审计质量,关乎国家审计的"免疫系统"功能发挥,最终影响国家审计服务于国家治理的效用程度。基于此,本文以审计取证为研究对象,运用文献研究、访谈和归纳演绎等方法,在深入分析审计证据要满足条件的基础上,提出了审计取证的思维五步:合理怀疑——发现问题——证实问题——力求达成共识——解决问题。同时从肯定性取证、中性取证和否定性取证入手,深入分析了行为、结果、现象、主客观、主客体、原因、影响和责任主体等思维要素。旨在通过本研究,进一步丰富审计相关理论,并为审计人员改善思维方式提供一定参考。

The thinking methodology of auditing is an indispensable tool for auditing practice. The study of thinking methodology of auditing has important theoretical and practical significance. As an important part of the audit, collecting audit evidence directly affects audit quality, the national audit ＂immune system＂ functioning, and ultimately the national audit services in the effectiveness of national governance. The paper selected audit evidence collecting as the object of study, using literature study, interviews, inductive and deductive methods, firstly analyzed the conditions of audit evidence. Secondly, proposed five-step thinking of audit evidence collecting： reasonable doubt, identify problems, confirm problems, strive to reach consensus and solve problems. Finally from the positive, neutral and negative evidence, the paper analyzed the thinking elements of audit evidence collecting, such as behavior, result, phenomenon, subjective, objective, subject, object, cause, impact and person in charge. Through the thinking methodology study of audit evidence collecting, the paper aimed at enriching the audit theory and helping the auditors to improve the ways of thinking.