Audit Evidence - AICPAAICPA审计证据.pdf

Audit Evidence 1735 AU-C Section 500 * Audit Evidence Source: SAS No. 122. Effective for audits of financial statements for periods ending on or after December 15, 2012. Introduction Scope of This Section .01 This section explains what constitutes audit evidence in an audit of financial statements and addresses the auditors responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditors opinion. .02 This section is applicable to all the audit evidence obtained during the course of the audit. Other AU-C sections address • specific aspects of the audit (for example, section 315, Understand- ing the Entity and Its Environment and Assessing the Risks of Material Misstatement); • the audit evidence to be obtained regarding a particular topic (for example, section 570, The Auditors Consideration of an Entitys Ability to Continue as a Going Concern );† • specific procedures to obtain audit evidence (for example, section 520, Analytical Procedures ); and • the evaluation of whether sufficient appropriate audit evidence has been obtained (for example, section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accor- dance With Generally Accepted Auditing Standards, and section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained). Effective Date .03 This section is effective for audits of financial statements for periods