Electronic Audit’s Evidence

Yan-ru WAN


Audit’s evidence is basis of auditing. Both the form and the collecting procedure will influence the quality of auditor’s work. Electronic audit’s evidences are increasingly used into practice of auditing as a new kind of evidences. However, auditors are still confused with the dispute of what the definition of electronic evidence is. Hence, the definition of it is given and its natures are discussed. As well as, the approaches of assessing on it are put forth.
Key words: Electronic audit’s evidence, Natures of Electronic audit’s evidence, Judgment of electronic audit’s evidence
Résumé: La preuve de la vérification des comptes est le fondement de la vérification, la forme et la procédure de rassemblement de la preuve influence directement la qualité de la vérification des comptes. En tant que forme nouvelle de la preuve, la preuve de la vérification des comptes électronique s’applique de plus en plus dans la pratique de ce domaine. Néanmoins, on n’a pas jusqu’à aujourd’hui une connaissance précise sur ce problème. Vu cette raison, l’article présent présente la définition de la preuve de la vérification des comptes électronique, analyse en détail ses caractéristiques spécifiques, et propose ses critères d’évaluation.
Mots-clés: preuve de la vérification des comptes électronique, caractéristiques, évaluation

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DOI: http://dx.doi.org/10.3968/j.ccc.1923670020070301.017


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