| 关于审计证据质量控制的思考 |
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| 引用本文： | 吕华萍.关于审计证据质量控制的思考[J].大众科技,2014(4):175-176,181. |
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| 作者姓名： | 吕华萍 |
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| 作者单位： | 南宁铁路局审计处,广西南宁530029 |
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| 摘 要： | 审计证据是审计工作的核心,是形成审计结论的基础和保证。当今审计证据面临着一系列的问题,严重影响了其在经济监督职能方面的发挥。文章分析了审计证据中普遍存在的问题,提出了审计证据质量控制的思路方法,以达到提高审计证据质量的目的。
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| 关 键 词： | 审计证据 质量 控制 |
Some thoughts about quality control of audit evidence |
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| Abstract: | The audit evidence is the core of the audit work. The audit evidence is the foundation and guarantees to form the audit conclusion. Today＆＇s audit evidence is facing a series of problems, which seriously influence the exertion of its economic supervision function. This article analyzes the common problems in audit evidence, audit evidence quality control method is proposed, in order to achieve the purpose of improving the quality of audit evidence. |
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| Keywords: | Audit evidence quality control |
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