审计证据

基于划分和孤立点检测的审计证据获取研究

Study on audit evidence gathering based on partition and outlier detection

计算机辅助采集审计证据的方法研究

Research on the Methods of Computer Assistance Gathering Audit Evidence

评价审计证据，包括证据的有效性；

Evaluating audit evidence including the validity of data ;

法官如何判决关于审计证据的复核；论死刑复核程序

On the Procedure for Judicial Review of Death Sentences

审计证据相关性逻辑研究

Logical Study on the Relevancy of Audit Evidence

目标指示数据的获取获得审计证据的成本

Target data acquisition cost of obtaining evidence

关于审计证据的复核；

On the checking of audit evidence ;

审计证据与工作底稿

Audit evidence and working papers

只与特定认定相关的审计证据并不能替代与其他认定相关的审计证据。

The audit evidence only related to given determination cannot replace audit evidence related to other determination .

审计证据充分性探微

The Sufficiency of Audit Evidence

重大事项所需的审计证据

Evidence needed for material items

审计证据质量控制问题审计理论研究的重要课题。

The control on the Audit evidence mass is the important problem that the auditing theory studies .

获得审计证据的成本

Cost of obtaining evidence

针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据；

For same determination , Certified Public Accountants may obtain audit evidence from different sources or evidence with different nature .

同时根据指引的解读明确了企业社会责任的主体与获取审计证据的方式。

Meanwhile by interpretation of the guidelines also defines the subject of corporate social responsibility and the way to obtain audit evidence .

收集审计证据、编写审计工作底稿，确保审计证据支持审计发现、建议和目的；

Obtaining audit evidence , preparing audit working papers to ensure the evidences obtained support the audit findings , suggestion and purpose ;

我们相信，我们的审计证据是充分、恰当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion .

还有审计证据的说服性、审计程序的规范、电子证据的规定和审计证据的评价等。

The persuading of audit evidence , the criterion of auditing procedures , the provisions of electronic evidence , and the evaluation of evidence .

审计证据的相关性是审计证据的基本属性，也是审计证据判断的重要标准。

The relevancy of audit evidence is one of important attribute of audit evidence , and also a significant standard of audit evidence judgment .

书面声明，是指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence .

注册会计师需要获取的审计证据的数量也受审计证据质量的影响。

In addition , the quantity of audit evidence necessary for Certified Public Accountants to obtain is also subject to the quality of audit evidence .

审计证据在审计过程中非常重要，我们在理论和实践中对审计证据的认定谈得很少。

Evidence is very important in the process of the audit , however , we have very little consideration on it in the theory and practice .

本文将通过企业信息化对审计证据的深层影响分析，提出符合信息化环境下的审计取证策略。

By analyzing the in-depth influence of enterprise information to auditing evidence , this article has proposed the method of collecting auditing evidence under the information-based circumstance .

实验结果表明：注册会计师随着审计证据的更新不断的调整其信念值，审计证据越强，信念调整幅度越大。

Our results suggest : auditors adjust their belief as the audit evidences updates . The stronger of the audit evidences , the bigger magnitude of belief revision .

实施阶段的职业判断包括：对审计证据的判断、审计抽样的判断及在主要的交易和账户余额审计中的判断。

The implementation phase of the audit professional judgments include : judgments of audit evidence , audit sampling judgments and in major transactions and account balance audit judgments .

区分评估的财务报表整体层次和认定层次的重大错报风险采取不同应对措施，力保所获取审计证据的充分、适当性；

Distinguish the financial form overall level of assessment with believe the material misstatement risks of level adopt different counter-measure , force insure get audit evidence ample , properness ;

全文阐述了计算机信息处理环境对审计证据采集工作的影响，并探讨了计算机辅助采集审计证据的技术以及应该注意的一些问题。

This paper has stated the influence on collecting the audit evidence under computer information environment , and has discussed some techniques of collecting the audit evidence as well as what should pay attention to .

由于审计证据多是一些孤立点数据，因此将孤立点检测技术引入来检测被审计数据中的孤立点数据，从而发现隐蔽的审计线索。

Since many audit evidences are outlier data , so the outlier detection technique can be applied to detect outlier data in the large numbers of audit data , and then the hidden audit evidences are found .

大量的国外文献分别研究了审计证据次序及可靠性对审计判断的影响，但是很少有文献直接研究证据次序与可靠性对审计意见选择的影响。

A large number of foreign literatures studied the order of evidence and the reliability of evidence effects on audit judgment respectively . But few of literatures research on the order of evidence and the reliability of evidence impact on audit opinion .

充分性和适当性是对审计证据说服性特征的度量。自觉遵守职业道德规范、严格遵循审计准则的规定和切实贯彻质量控制制度是注册会计师获取说服性审计证据的三大措施。

Finally , this article concludes that sufficiency and competence are the criteria to evaluate persuasiveness of audit evidence , and complying with code of professional ethics , audit standards and system of quality control are the main three measures of obtaining persuasive audit evidence .