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CPA audit evidence refers to the audit conclusions drawn , form an opinion and to use all the information , including financial statements based on the information contained in the accounting records and other information . Independent auditing standards require that the auditor shall obtain sufficient appropriate audit evidence to draw reasonable conclusions of the audit , as forming the basis for the audit opinion . In auditing theory and practice, affecting many aspects of the sufficiency of audit evidence , but also affect the number of audit evidence . In this paper, a chart of the audit evidence factors affecting visual analysis , aimed at increasing the number of audit evidence perceptual factors . 审计凭证是指注册会计师为了得出审计论断、形成审计意见而运用的全部信息,涵盖财务生产进度报表根据的会计记录中包括的信息和其它信息。独立审计准则规定,注册会计师应该取得充分、合适的审计凭证,以得出合理的审计论断,作为形成审计意见的基础。 First, the importance of the impact of the number of audit evidence 一、重要性对审计证据数量的影响 If a misstatement alone or together with other misstatements affecting users of financial statements in accordance with the financial statements of the economic decision-making , then that is a significant misstatements , affecting users of financial statements to make judgments and decisions is the importance of the horizontal extent of misstatements . According to an independent auditing standards , the CPA should types of transactions , account balance , the importance of presentation assertion level to assess further audit procedures to help identify the nature, timing and extent of audit evidence collected , the audit risk to an acceptably low level . Thus, the level of importance affecting the scope of audit evidence collected , thus affecting the quantity of audit evidence . 假如一项错报单独或连同其它错报影响财务生产进度报表运用者根据财务生产进度报表作出的经济决策,则该项错报是重大的,即影响生产进度报表运用者作出判断和决策的错报程度就是重要水准。 Types of transactions , account balance , presentation identified the importance of hierarchy levels are referred to as " tolerable misstatement ." It is not free of material misstatement of the financial statements, case CPA types of transactions , account balance , presentation determine the maximum acceptable misstatements . The level of importance and the relationship between the audit evidence can be converted into a tolerable misstatement and the relationship between audit evidence . In a sample audit, tolerable misstatement and the sample size that the audit evidence the relationship between the number of changes into reverse : the greater the tolerable misstatement , the sample size is smaller ; tolerable misstatement is smaller, the larger sample size . The smaller the sample size , the less audit evidence ; larger the sample size , the more audit evidence . Therefore, inferences can be drawn : In the plan the audit stage, the importance of the higher the level , the less audit evidence ; importance of the lower level , the more audit evidence . Level of importance in this context refers to the importance of quantitative characteristics , the importance of which is 20 000 yuan more than 10,000 yuan level misstated the importance of a high level . The inventory account is reasonable assurance that misstatements or omissions not more than 10 000 yuan collected audit evidence needed than for a reasonable assurance that the accounts misstatement or omission of not more than 20 000 yuan collected audit evidence needed to be more . Second, the audit risk audit evidence on the impact of Audit risk is the financial statements free of material misstatement and the CPA published possibility of inappropriate audit opinion . According to an independent auditing standards , audit risk depends on risk of material misstatement and detection risk , audit risk model can be expressed as : Audit risk = risk of material misstatement × detection risk This equation shows that an acceptable level of audit risk , the acceptable level of detection risk assessment of the risks of material misstatement assertion level results into inverse relationship : the higher the assessed risk of material misstatement , the lower the risk acceptable inspection ; the lower the risk of material misstatement assessment , planning , acceptable detection risk is higher. When a certain level of acceptable audit risk , the relationship between the three can be expressed as : Check the Audit Risk = risk / risk of material misstatement In other words , the CPA should assess the risk of material misstatement assertion level , and according to the established level of audit risk identification and assessment to determine the acceptable level of risk of material misstatement check the level of risk in order to design audit procedures to gather audit evidence. This relationship from the surface, the audit risk and explain the relationship between detection risk , and its essence is the audit risk and the relationship between the audit evidence : the established , acceptable audit risk under the premise of material misstatement the greater the risk , the smaller the risk acceptable inspection , material misstatements in the financial statements auditors discovered the possibility of not lower the greater the scope of the audit , the audit evidence needed more ; smaller the risk of material misstatement may the greater the risk to accept checks , accounting statement misstatements auditors found that the possibility of not higher , the smaller the scope of the audit , the audit evidence needed less . That is, the number of audit risk and audit evidence as with the changes in the relationship between : the higher audit risk , the greater the number of the evidence ; audit risk is lower, less the amount of evidence required . Third, the audit risk , the importance of the dynamic effects of audit evidence ( A ) the relationship between the three asked According to an independent auditing standards , the level of importance and audit risk relationship between changes into reverse , known from the above analysis , the level of importance between the number of audit evidence and change into a reverse relationship between audit risk and audit evidence presented in the same direction changes in relationships . ( Two ) evaluation of audit results , significance and audit risk audit evidence on the impact of With the advance of the audit process , the auditor shall determine whether the evaluation on importance still reasonable , in order to determine whether the audit risk facing excessive , whether the number of audit evidence to meet the full requirements. In determining the audit procedures , if the CPA to determine the importance of acceptable levels close to the level of importance of the planning stage , it means that the initial level of importance to determine the appropriate audit risk control appropriate audit evidence appropriate number . If the CPA decided to accept a higher level of importance , it means that the importance of the initial level of CPA estimates are too conservative , too many CPA audit procedures performed , collected over the adequacy of the minimum number of required audit evidence , although does not affect the audit results, but the impact of the audit efficiency . If the CPA decided to accept a lower level of importance , for example, a preliminary assessment of the importance level of 20,000 yuan, and once again the importance of assessing the level of 10 000, it means that with the CPA to the auditee in-depth understanding of the auditee 's financial statements at all levels to make a re- estimate the level of importance . At this point CPA believes that 10,000 yuan misstated financial statements will affect the user's decision , and the original order of importance level of 20 000 yuan audit procedures are designed not collected 10,000 yuan to 20,000 yuan fault reported . Lower level of importance at this time makes a significant anchor at risk levels are increased, the actual CPA audit risks faced by the audit level exceeds the acceptable level of risk , which makes the CPA audit opinions published do not increase the likelihood of inappropriate . At this point , according to the preliminary assessment of the risks of material misstatement design audit procedures that are no longer applicable. CPA should use the following methods to gather more audit evidence , which will audit risk to an acceptably low level : 1 , if possible, by expanding the scope of control testing or implementing additional control tests , reducing assessed risk of material misstatement , and to support the reduced level of risk of material misstatement . 2 Plan implemented by modifying the nature of substantive procedures , timing and scope , reduce detection risk . Fourth, the sampling risk and non- sampling risk impact of the number of audit evidence Sampling risk is the CPA concluded based on the sample and on the overall implementation of the project the same audit procedures differ from the conclusions of the possibility that the sample can not be representative of the general characteristics of the possibilities. Such as sampling risk is 10% , it means that even if the CPA followed the independent auditing standards for audits of the sample , the conclusion does not mean that the overall characteristics of the possibility of 10% . Non- sampling risk is due to the size of some of the same factors that are unrelated cause erroneous conclusions CPA possibilities. Such as certified public accountants selected overall audit objective is not suitable , not properly defined error or misstatement , chose not suitable to achieve specific objectives audit procedures, the audit found that the failure to properly assess the situation , and so cause not failed to find significant fault newspaper or control failure . CPA through the use of appropriate quality control policies and procedures , the audit work carried out appropriate guidance , monitoring and review and practice improvements that will non-sampling risk to an acceptably low level . Sampling risk and non- sampling risk together constitute the audit risk , namely: non-sampling Sampling Risk + Risk = Audit Risk CPA To request a sample representative of the population the greater the likelihood characteristics , namely sampling risk is smaller, the larger the sample size necessary ; smaller the sample size , the less likely representative of the population . The greater the risk that sampling . That is, the sampling risk and audit evidence is presented between the number of reverse movements relations . Audit risk by the sampling risk and non- sampling risk together constitute . Way of non-sampling risk from the impact of the audit , which does not vary with changes in sample size , regardless of CPA audit the use of sampling or non-sampling audits are objective existence of non-sampling risk . With the sample size and sampling risk increases gradually reduced. In the non-sampling risk under certain preconditions , CPAs willing to accept lower sampling risk and acceptable audit risk requirement is lower, the sample size is usually larger , more the number of audit evidence ; while sampling CPA is willing to accept higher risk , the higher the requirements of acceptable audit risk , the smaller the sample size , the fewer the number of audit evidence . When the sample size equals the population , that is, the N point , that detailed audit, sampling risk is zero, all audit risk posed by the non- sampling risk . Five expected overall impact of errors on the audit evidence Sampling audit, expected overall error that CPA is expected during the audit found errors. Other conditions established under the premise of the greater overall error is expected , should also be greater tolerable error ; estimated overall error is smaller , the smaller should be tolerable error . In the established tolerable error , when the expected overall error increases, the required sample size is. That is, at this time is expected to total between the number of errors and audit evidence into line with the changes 6, the overall variability of the number of audit evidence Overall variability is a general characteristic ( such as the amount ) in the degree of difference between each item . Control testing , CPAs in determining the sample size generally do not consider the overall variability . When tested in the details , CPAs to consider when determining the sample size variability characteristics . The lower overall variability , usually the smaller sample size ; highly variable overall , larger sample size . In other words, the test is in the details , the overall variability and the number of audit evidence into line with the changes Relations : overall differences between the projects more significant , the greater the sample size ; Conversely , the smaller . In addition to these factors, the certified public accountant in the audit evidence collected will be influenced by the amount of experience , the audit environment and other aspects of auditing techniques . Therefore, CPAs need to consider the various factors in the collection to adequate audit evidence-based , based on the evaluation of the appropriateness of audit evidence , |
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