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2013•Nanjing Shenji Xueyuan xuebaoRequires access

Discussion on Audit Evidence and Audit Risk

Chen We

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Abstract

Auditing is a continuous process that involves collection of audit evidence.In this paper,the audit techniques and related types of evidence are expanded.Then,the sufficiency,appropriateness and reliability of evidence are analyzed.Finally,the relationship between electronic audit evidence and audit risk are analyzed in informatization environment.Results in this paper can help auditors use these audit techniques,develop detailed and reasonable evidence-gathering procedures and reduce audit risk.

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What this paper is about

Auditing is a continuous process that involves collection of audit evidence.In this paper,the audit techniques and related types of evidence are expanded.Then,the sufficiency,appropriateness and reliability of evidence are analyzed.Finally,the relationship between electronic audit evidence and audit risk are analyzed in informatization environment.Results in this paper can help auditors use these audit techniques,develop detailed and reasonable evidence-gathering procedures and reduce audit risk.

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Available abstract

Auditing is a continuous process that involves collection of audit evidence.In this paper,the audit techniques and related types of evidence are expanded.Then,the sufficiency,appropriateness and reliability of evidence are analyzed.Finally,the relationship between electronic audit evidence and audit risk are analyzed in informatization environment.Results in this paper can help auditors use these audit techniques,develop detailed and reasonable evidence-gathering procedures and reduce audit risk.

Key concepts: Audit, Audit evidence, Information technology audit, Audit plan, Audit risk, Accounting, Internal audit, Business

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