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      當前位置: 首頁 > 注冊會計師 > 注冊會計師備考資料 > 2019年注冊會計師《審計》考點(40):審計證據的充分性與適當性

      2019年注冊會計師《審計》考點(40):審計證據的充分性與適當性

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      發布時間:2019年06月10日 13:39:46 來源:環球網校 點擊量:

      【摘要】為讓考生專心備考2019注冊會計師,環球網校小編為大家準備了精華資料,減少考生自行收集資料的時間,讓考生更清楚審計科目中哪些考點才是重點,現向您分享“2019年注冊會計師《審計》考點(40):審計證據的充分性與適當性”,請仔細復習,并做筆記。

      編輯推薦:2019年注冊會計師《審計》考點匯總

      審計證據的充分性與適當性

      (一)審計證據的充分性

      1.審計證據的充分性是對審計證據數量的衡量,主要與注冊會計師確定的樣本量有關。

      2.審計證據的數量受注冊會計師對重大錯報風險評估的影響,評估的重大錯報風險越高,需要的審計證據可能越多

      3.審計證據的數量受審計證據質量的影響,質量越高,需要的證據可能越少

      (二)審計證據的適當性

      1.審計證據的適當性,是對審計證據質量的衡量,即審計計證據在支持審計意見所依據的結論方面具有的相關性和可靠性。

      2.確定審計證據相關性時考慮的因素:

      (1)特定的審計程序可能只為某些認定提供相關的審計證據,而與其他認定無關

      (2)不同來源或不同性質的審計證據可能與同一認定相關

      (3)有關某一特定認定的審計證據不能替代與其他認定相關的審計證據

      3.審計證據的可靠性受其來源和性質的影響,并取決于獲取審計證據的具體環境。注冊會計師在判斷審計證據的可靠性時,通常會考慮下列原則:

      (1)從外部獨立來源獲取的審計證據比從其他來源獲取的審計證據更可靠

      (2)內部控制有效時內部生成的審計證據比內部控制薄弱時內部生成的審計證據更可靠

      (3)直接獲取的審計證據比間接獲取或推論得出的審計證據更可靠

      (4)以文件、記錄形式(無論是紙質、電子或其他介質)存在的審計證據比口頭形式的審計證據更可靠

      (5)從原件獲取的審計證據比從傳真件或復印件獲取的審計證據更可靠

      4.充分性和適當性的關系:

      (1)充分性和適當性是審計證據的兩個重要特征,兩者缺一不可,只有充分且適當的審計證據才是有證明力的

      (2)審計證據越適當,需要的審計證據的數量可能越少

      (3)審計證據的質量存在缺陷,注冊會計師僅靠獲取更多的審計證據可能無法彌補其質量上的缺陷

      5.評價審計證據充分性和適當性時的特殊考慮

      (1)對文件記錄可靠性的考慮

      審計工作通常不涉及鑒定文件記錄的真偽,但如果在審計過程中識別出的情況使其認為文件記錄可能是偽造的,或文件記錄中的某些條款已發生變動,注冊會計師應當作出進一步調查,包括直接向第三方詢證,或考慮利用專家的工作以評價文件記錄的真偽

      (2)使用被審計單位生成信息的考慮

      注冊會計師未獲取可靠的審計證據,實施審計程序時使用的被審計單位生成的信息需要足夠完整和準確

      (3)證據相互矛盾時的考慮

      如果從不同來源獲取的審計證據或獲取的不同性質的審計證據能夠相互印證,則具有更強的說服力;如果不一致,則表明某項審計證據可能不可靠,注冊會計師應當追加必要的審計程序

      (4)獲取審計證據時對成本的考慮

      注冊會計師可以考慮獲取審計證據的成本與所獲取信息的有用性之間的關系,但不應以獲取審計證據的困難和成本為由減少不可替代的審計程序。

      2019注冊會計師報名已結束,環球網校為廣大考生提供“ 免費預約短信提醒 ”服務,免費開通該服務后即可收到準確的各省2019年注冊會計師準考證打印提醒,考試時間提醒等信息。

      以上就是2019年注冊會計師《審計》考點(40):審計證據的充分性與適當性。更多2019注冊會計師《審計》科目考點和練習題等免費資料,請點擊“免費下載”后進入頁面即可免費領取。

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