Research On The Problems And Countermeasures Of Audit Evidence Standards

Audit evidence standards as important guidelines of audit staff to collect audit evidence,it plays an important role in the audit work.As one of the core issues of the audit work,and to some extent the audit work is the process which to collect,evaluate,treatment and use the audit evidence.Audit evidence is for the audit provides reasonable assurance.But,once rises to the proceedings,audit evidence will be translated into lawsuit evidence.The same time,Three major procedural laws development early and perfectly.Study on the rules of evidence is important to perfect the audit evidence standards.The fundamental purpose of this paper through researching the rules of evidence in definition,classification,evaluation of evidence,evidence gathering procedures to perfect the audit evidence standards.Based on the difference and same between the audit evidence and lawsuit evidence,to explore the problems in existing norms of audit evidence standards.Considering the current study lacking of the research about audit evidence standards,this paper use the related research to study the legal status about audit evidence standards.It's aimed to lead to the following.This paper uses literature query method,using Web technologies,knowledge network,Baidu and other Internet resources to find the information we need.Through in depth reading of these data will help us to find the problems about audit evidence standards.Finally,this study proposed some advice about audit evidence on the theoretical research and practice of the operation.First of all,the audit theory research should be changed.Second,proposed some recommendations to perfect the audit evidence standards.Third,CPA implementation guidelines should pay attention to three aspects of the question of audit evidence.Because this article is combining legal and audit,only depending on this article is not deeply study the relationship between audit evidence and the evidence.For further,there are needing more research to explore the relationship between audit evidence and the evidence.