(1) Written evidence that exists in written form to prove the audit matters;
(2) Physical evidence that exists in the form of physical objects to prove the audit matters;
(3) Audio-visual materials or electronic materials stored and processed by audio recording, video recording or computer to prove audit matters;
(4) Oral evidence provided by personnel related to audit matters;
(5) Appraisal conclusions and inspection records of specialized agencies or personnel;
(6) Other evidence. Article 4 Audit evidence collected by auditors must be objective, relevant, sufficient and legal.
Objectivity means that audit evidence must be objective factual materials.
Relevance means that there is a substantial connection between audit evidence and audit matters.
Adequacy means that audit evidence is sufficient to prove audit matters and form audit conclusions.
Legitimacy means that audit evidence must conform to legal categories and be obtained in accordance with legal procedures. Article 5 Auditors may collect audit evidence through inspection, supervision, observation, inquiry, confirmation, calculation and analytical review.
Inspection is the auditor's review and recheck of the accounting data and other written documents of the audited entity.
Inventory supervision means that auditors supervise physical assets, cash, securities, etc. Conduct on-site inspection of the audited entity and conduct appropriate spot checks.
Observation refers to the on-the-spot observation by auditors on the business premises, physical assets, related business activities and the implementation of internal control of the audited entity.
Inquiry is a written or oral inquiry made by auditors to units or individuals related to audit matters.
Confirmation letter refers to the letter sent by the auditor to the relevant unit or individual to prove the matters contained in the accounting data of the audited unit.
Calculation refers to the checking calculation or other calculation of the data in the accounting data of the audited entity by auditors.
Analytical review is the auditor's analysis of the important ratios or trends of the audited entity, including the investigation of abnormal changes and the differences between these important ratios or trends and the expected amount and related information. Article 6 Audit institutions shall collect and collect original materials, relevant documents, objects and other original evidence that can prove audit matters; If it is impossible or inappropriate to obtain original materials, relevant documents and objects, audit evidence can be obtained through written records, excerpts, copies and photos. Article 7 If the audit team and auditors have special needs in the audit, they may employ specialized agencies or personnel with specialized knowledge to identify some specialized issues in the audit matters and obtain the identification conclusions as audit evidence. Article 8 Audit evidence collected by auditors on financial revenue and expenditure, financial revenue and expenditure behavior and other important matters in violation of state regulations shall be signed or sealed by relevant units and personnel. Article 9 Auditors shall indicate the reasons and date for refusing to sign or seal on the audit evidence provided by the evidence providers. If the refusal to sign or seal does not affect the existence of facts, the audit evidence is still valid. Article 10 Auditors shall verify the audit evidence that the auditee or relevant personnel have objections to. If there are errors and deviations, evidence should be obtained again. Article 11 Before submitting the audit report, the audit team shall summarize, analyze and judge the collected audit evidence to form an audit conclusion.
The audit team shall evaluate the objectivity, relevance, sufficiency and legality of the collected audit evidence. If it is found that the audit evidence does not meet the requirements, further evidence shall be obtained. Article 12 When using audit evidence, auditors should consider the reliability of mutual verification and the source of audit evidence. Thirteenth auditors should clearly and completely record the name, source, content and time of obtaining audit evidence in the audit working papers.
After the audit evidence is identified and sorted out, it is attached to the corresponding audit working papers. Article 14 When collecting audit evidence, auditors shall provide audit evidence deemed necessary in time; If there is no audit evidence at that time, but it may be lost or difficult to obtain later, it may be registered and preserved in advance with the approval of the person in charge of the audit institution at or above the county level. Article 15 In the course of auditing, if the audit team thinks that the audited entity may transfer, conceal, alter or destroy accounting vouchers, accounting books, accounting statements, electronic data, data structure documents and other materials related to financial revenue and expenditure, it has the right to take evidence collection measures; When necessary, with the approval of the person in charge of the audit institution, it has the right to temporarily seal up the account books and materials of the audited entity related to financial revenue and expenditure and financial revenue and expenditure in violation of state regulations. Article 16 Audit evidence shall be classified into audit files in accordance with the provisions on file management. Article 17 The National Audit Office shall be responsible for the interpretation of these Standards. Article 18 These Standards shall come into force as of the date of promulgation. The Audit Evidence Standard for Audit Institutions (No.34 1 996) issued by the National Audit Office on June 5438+0996+February1was abolished at the same time.