搞好审计工作,关键在于审计证据的取得。作为一名审计工作者,要实现审计目标,使其形成的审计意见和结论以合理真实的证据作为基础,确保审计报告的可靠性,就必须很好地收集和评价审计证据。下面笔者结合工作实践,就审计证据取得方法及取得审计证据需要注意的问题谈些粗浅看法,供参考。 To improve the audit work, the key lies in the acquisition of audit evidence. As an auditor, in order to achieve the goal of auditing and make the auditing opinions and conclusions formed by it based on reasonable and true evidence, it is necessary to collect and evaluate audit evidence well to ensure the reliability of audit reports. The following combination of work practices, the author of the audit evidence to obtain the method and obtain the audit evidence need to pay attention to some crude ideas for reference.