"AuditLaw " the 38th in of the regulation obtain evidence means and way have examine, check and approve, examination and investigation.
(1) examination.
Check or examine, it is the taking that audit staff often uses the means of audit evidence, the main content of the examination is be waited for by forms for reporting statistics of book of Zhang of the accountant proof of audit unit, accountant, accountant written file data; To the examination of asset objective, belong to inspect dish content. The examination basically includes careful harmonic check.
Audit staff records in accountant of check and approve and basically examine when other and written file true and lawful:
① check and approve is primitive proof, should notice to have mix without alter forge a phenomenon; The business content of account is lawful; Whether person of business controller, deal with waits sign.
When accountant of ② check and approve is recorded, should notice to whether be accorded with " company treasurer standard " the regulation that reachs system of accounting of concerned finance affairs. If be occupied by audit unit the primitive proof with enter an item in an account is complete; Accountant cent is recordedWork out and account are applied appropriate; Zhang book-keeping records content and primitive proof report to whether agree; Monetary fund income and expenses has all without exception normal phenomenon; Whether does costing accord with a country to set about financial accounting system; Etc.
When forms for reporting statistics of accountant of ③ check and approve, whether is the work out that should notice accountant forms for reporting statistics accorded with " company treasurer standard " the provision that etc country concerns financial accounting system; The annotations of accountant forms for reporting statistics is corresponding the major problem that grants to announce made sufficient exposure.
(2) inspect dish.
Inspect dish it is to show audit staff spot is supervised by audit unit all sorts of objective asset and cash, have priceNegotiable securitiesThe check that wait, hand-in-hand travel selectives examination appropriately. In the meantime, in inspect dish when, the quality that audit staff still answers objective asset and droit give attention.
In audit process, audit staff is only undertake supervisory to be being worked by audit unit check, to precious goods and materials, just undertake selectiving examination answer dot. The aim that takes supervisory check way is to decide by the asset of configuration of audit unit objective whether actual existence, whether to agree with Zhang face report, have exist without the problem such as shortage, damage and corruption, theft. Objective check job can confirm the existence sex of objective only, and cannot confirm its droit and quality problem, accordingly, audit staff is general even separately audit, in order to confirm its droit and quality problem.
(3) observation.
Observation is audit staff what the executive circumstance place that concerns business activity and its built-in control to be being mixed by asset of the management place of audit unit, objective undertakes is on-the-spot look carefully at. Observation is helpful for audit staff understanding by the fundamental condition of audit unit, the first-hand data of the respect such as the executive circumstance of condition of movement of state of the management environment that gets audit unit, asset, business and built-in control system, provide a basis to form independent, objective, just audit conclusion.
(4) inquiry and case card.
Inquiry is the written or oral inquiry that audit staff has to concerning personnel; Case card is to point to audit staff to record item and be sent to case to a third party by audit unit accountant for confirm ask card. Inquire obtains evidence, its are authentic the gender is poorer, cannot serve as basic evidence commonly. The evidence that case card place obtains, although its dependability is taller, but reclaim rate is inferior.
(5) computation.
Computation is audit staff the checking computations that to be being reached by the primitive proof of audit unit the accountant records medium data or calculate separately. When audit staff is having audit, the number in often wanting pair of forms for reporting statistics that be mixed by book of the proof of audit unit, Zhang has consideration, with test and verify its are correct. The computation of audit staff can undertake according to need, not certain according to be undertaken orderly by the computation with audit former unit; In computational process, want to notice whether computational result is accurate not only, had noticed Zhang even, turn the accident of the respect such as Zhang. Computation still includes to add total or other operation to a purpose is being concerned in accountant data. Add what always include transverse number already among them always, include fore-and-aft number again add always. In audit of forms for reporting statistics, should notice adequately to use add total technology to get necessary audit evidence.
(6) analytic sex check.
Analysing sexual check is audit staff analyse to what be undertaken by the important rate of audit unit or trend, include to investigate unusually fluctuant and these important rate or trend and the divergence that expect amount and relevant news. To unusually fluctuant project, the audit method that audit staff should reconsider its place using is appropriate; When necessary, should increase proper audit order, in order to get corresponding audit evidence.
In whole audit process, audit staff will use method of analytic sex check:
① is in plan phase, all sorts of data that audit staff should provide to audit unit undertake analytic sexual check, so as to understands situation be managemented by audit unit business, potential risk keeps the field that be in, the limits of the time that place of program audit work needs, personnel, test and key.
② is in executive phase, audit staff passes analytic sex check, gather certain audit evidence, or the matter that discovery of so as to still wants to be checked further.
③ completes phase in audit, audit staff has comprehensive analytic sex review a case in which a death sentence has been passed by a lower court to accountant or concerned respect information, so as to evaluates local audit conclusion and preparation to form complete audit opinion. Should analyse the abnormal item that validates in plan and executive phase place to whether already gathered sufficient and proper audit evidence mainly particularly; Whether does the main abnormal item that did not validate still exist in forms for reporting statistics.
Method of commonly used analytic sex check has law of trade off study, rate to analyse law and trend to analyse a law to wait.
