audit evidence

The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the enterprise, its tangible assets, management and employees, its customers, suppliers, and any other third parties who have dealings with, or knowledge of, the enterprise or its business. The evidence will be obtained by means of compliance tests (tests of controls) and substantive tests (tests of details and analytical review). Techniques involved in gathering the evidence include inspection, observation, enquiry, analysis, and computer-assisted audit techniques

Accounting dictionary. 2014.

Look at other dictionaries:

  • Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… …   Wikipedia

  • Audit evidence — records, statement of fact or other information which are relevant to the audit criteria (p. 3.3 ISO 19011:2002). Источник …   Словарь-справочник терминов нормативно-технической документации

  • audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… …   Auditor's dictionary

  • audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …   Big dictionary of business and management

  • ISA 500 Audit Evidence — Editing ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to expect the auditor is to obtain audit evidence from an appropriate mix of tests of control systems and substantive tests of transaction and balances.It …   Wikipedia

  • ISA 501 Audit Evidence - Additional Considerations for Specific Items — is one of the International Standards on Auditing. It sets out guidance additional to the ones in ISA 500 Audit Evidence to help auditor to obtain audit evidence with respect to the below certain specific financial statement account balances and… …   Wikipedia

  • свидетельства аудита ( audit evidence) — 3.3 свидетельства аудита ( audit evidence) Записи, изложение фактов или другая информация, которые имеют отношение к критериям аудита (3.2) и могут быть проверены. [ГОСТ Р ИСО 19011 2003, статья 3.3] Источник …   Словарь-справочник терминов нормативно-технической документации

  • свидетельства аудита (audit evidence) — 3.3 свидетельства аудита (audit evidence): Записи, изложение фактов или другая информация, которые имеют отношение к критериям аудита (3.2) и могут быть проверены. Примечание Свидетельства аудита могут быть качественными или количественными.… …   Словарь-справочник терминов нормативно-технической документации

  • Свидетельства аудита (AUDIT EVIDENCE) — записи, изложение фактов или другая информация, которые имеют отношение к критериям аудита и могут быть проверены; С.а. могут быть качественными или количественными …   Экологическое право России: словарь юридических терминов

  • Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… …   Словарь-справочник терминов нормативно-технической документации

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