Electronic Audit’s Evidence

Yan-ru WAN

Abstract


Audit’s evidence is basis of auditing. Both the form and the collecting procedure will influence the quality of auditor’s work. Electronic audit’s evidences are increasingly used into practice of auditing as a new kind of evidences. However, auditors are still confused with the dispute of what the definition of electronic evidence is. Hence, the definition of it is given and its natures are discussed. As well as, the approaches of assessing on it are put forth.
Key words: Electronic audit’s evidence, Natures of Electronic audit’s evidence, Judgment of electronic audit’s evidence
Résumé: La preuve de la vérification des comptes est le fondement de la vérification, la forme et la procédure de rassemblement de la preuve influence directement la qualité de la vérification des comptes. En tant que forme nouvelle de la preuve, la preuve de la vérification des comptes électronique s’applique de plus en plus dans la pratique de ce domaine. Néanmoins, on n’a pas jusqu’à aujourd’hui une connaissance précise sur ce problème. Vu cette raison, l’article présent présente la définition de la preuve de la vérification des comptes électronique, analyse en détail ses caractéristiques spécifiques, et propose ses critères d’évaluation.
Mots-clés: preuve de la vérification des comptes électronique, caractéristiques, évaluation
摘要:審計證據是審計判斷的依據,審計證據的形式和收集程式直接影響到審計工作品質。電子審計證據作為一種新型的審計證據形式正被越來越多地應用於審計實踐當中,但是對於什麼是電子審計證據這樣的問題,至今未有一個明確的認識。鑒於此,本文闡述了電子審計證據的定義,詳細分析了電子審計證據應具有的特性,提出了電子審計證據的評價標準。
關鍵詞:電子審計證據;電子審計證據的特性;電子審計證據的評價

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DOI: http://dx.doi.org/10.3968%2Fj.ccc.1923670020070301.017

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