[vc_row][vc_column][vc_column_text css=”.vc_custom_1671366764696{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2022\/12\/چینی_prev_ui.png?id=7586) !important;background-position: 0 0 !important;background-repeat: repeat !important;}”]<\/p>\n

审计标准编号 500：审计证据<\/h3>\n
我们或本标准想向您介绍的第 500 号审计标准。<\/p>\n
充分和适当的审计证据：<\/p>\n
审计证据是独立审计师用来得出构成其意见基础的结论的信息。<\/p>\n
审计包括会计记录中的信息、编制财务报表的基础和其他信息。<\/p>\n
充分性（审计证据）是衡量审计证据数量的指标。<\/p>\n
所需审计证据的数量受独立审计师对重大错报风险的评估以及该证据质量的影响。<\/p>\n
适当性（审计证据）是审计证据的质量标准，是指审计证据在支持作为独立审计师意见基础的结论方面的相关性和可靠性（第5段）。<\/p>\n
独立审计师必须以适合现有条件的方式设计和实施审计方法，以获取充分和适当的审计证据（第 6 段）。<\/p>\n
获取审计证据并对其进行评价是独立审计师提供意见的主要工作。<\/p>\n
审计取证的方法除询问外，还可以包括验证、观察、确认、重新计算、重新执行或分析方法，这些方法通常是这些方法的组合。<\/p>\n
尽管询问可能提供重要的审计证据，甚至提供错报存在的证据，但仅凭询问通常不能提供充分的审计证据证明在认定层面不存在重大错报或控制的有效性。2)。<\/p>\n
审计证据的充分性和适当性是相互关联的。<\/p>\n
充分性是衡量审计证据数量的指标。<\/p>\n
所需审计证据的数量受注册会计师对重大错报风险的评估（评估的风险越高，所需审计证据的可能性越大）和该证据的质量（质量越高，可能需要的证据越少）的影响被要求）。被需要）被放置。<\/p>\n
然而，获取更多审计证据可能无法弥补证据质量低下的问题（第 4 段）。<\/p>\n
适当性是审计证据质量的标准，是指支持证据与基于审计意见的结论的相关性和可靠性。<\/p>\n
证据的可靠性受获取证据的性质和来源的影响，也取决于获取证据的具体条件（第 5 条）。[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text css=”.vc_custom_1671366764696{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2022\/12\/چینی_prev_ui.png?id=7586) !important;background-position: 0 0 !important;background-repeat: repeat !important;}”] 审计标准编号 500：审计证据我们或本标准想向您介绍的第 500 号审计标准。充分和适当的审计证据：审计证据是独立审计师用来得出构成其意见基础的结论的信息。审计包括会计记录中的信息、编制财务报表的基础和其他信息。充分性（审计证据）是衡量审计证据数量的指标。所需审计证据的数量受独立审计师对重大错报风险的评估以及该证据质量的影响。适当性（审计证据）是审计证据的质量标准，是指审计证据在支持作为独立审计师意见基础的结论方面的相关性和可靠性（第5段）。 […]<\/p>\n","protected":false},"author":20,"featured_media":7612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1138],"tags":[1306,1307],"class_list":["post-7610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1138","tag-1306","tag-1307"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts\/7610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/comments?post=7610"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/posts\/7610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/media\/7612"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/media?parent=7610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/categories?post=7610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/zh-hans\/wp-json\/wp\/v2\/tags?post=7610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}