【摘要】 本文阐述了说服性审计证据与结论性审计证据的实质,从审计程序的性质、时间和范围入手,分析了说服性审计证据的形成原因。说服性而非结论性的审计证据是注册会计师和财务报表使用者等多方选择的结果,注册会计师只能为财务报表不存在重大错报提供合理保证。充分性和适当性是对审计证据说服性特征的度量。自觉遵守职业道德规范、严格遵循审计准则的规定和切实贯彻质量控制制度是注册会计师获取说服性审计证据的三大措施。更多还原

【Abstract】 This article expounds the essence of persuasiveness and conclusiveness of audit evidence,analyzes the causes of persuasive audit evidence from the point of the nature,timing and extent of audit procedures,and points out that persuasive rather than conclusive audit evidence is the common choice of CPAs,users of financial statements and the other parties.CPAs can only provide reasonable assurance about whether the financial statements as a whole are free of material misstatements.Finally,this article concludes that sufficiency and competence are the criteria to evaluate persuasiveness of audit evidence,and complying with code of professional ethics,audit standards and system of quality control are the main three measures of obtaining persuasive audit evidence.更多还原