What kinds of audit evidence are there? How to judge what kind of evidence it belongs to? What is the principle of judgment? Please give an example.

What is the audit evidence you mentioned? How to judge what kind of evidence it belongs to? What is the principle of judgment? Please give an example?

A: I am a retired auditor. What I said may not be perfect. I hope to discuss with you:

1, direct evidence, that is, the evidence that the auditor is verifying that the account books and original vouchers have been copied to a certain place, can be called direct evidence;

2, environmental evidence, some things, that is, there is no documentary evidence, there is environmental evidence, such as a unit without approval, its own large-scale construction of infrastructure, they are afraid that someone will audit the accounts in the future, they will register one-third of the investment in the financial accounts, and the rest of the investment does not know where to spend it. The audit found that things are unrealistic, such a large building, such a small investment, is simply a joke, then we have a building area of housing.

3, the sound certificate, this is very easy to understand, I will not state it here;

4. Influence the evidence, as above;

5. Logical evidence. Everything in the world must have a certain logical relationship. When auditing, we should also use logical principles to infer the authenticity of things. Someone did something bad, even 100% was done by that person. After investigation and verification, he only said that he was not at home and did something, but he could not grasp the direct evidence, and the logical relationship happened to be the evidence of his crime. For example, a high-speed train usually doesn't stop at a relatively small station, and it happens that this train stops at this station. If you don't stop, there is no possibility of committing a crime, but parking is not considered. Through the analysis of a logical relationship, the possibility of crime is further proved; Please correct me if there is anything wrong.