急需第7章 审计证据： 账户余额和交易实质性测试框架 某一段译文

原文：OVERVIEW OF THE AUDIT MODEL


Audit evedence consists of all the information used by auditors to arrive at the conclusions on which the audit opinion is based.Auditors spend most of their
time obtaing and evaluating evidence concering the assertions management makes through the financial statements.The evidence-gathering process is the core of
an audit.Often there are no right or wrong answers to the best evidence to gather.Rather,the auditor considers the risk associated with an account balance or other measures of business performance,the types of evidence available,and the reliablity of alternative sources of evidence to devolop an audit approach.This chapter devolops a framework for the evidence-gathering process.
Management makes assertions about a number of different things:earnings and financial conditions ,the organizations's internal controls and its operations,compliance with governmental regulationgs,and other measures of business performance,such as on-time arrival information for an airline.Auditors may be the demands for reliable information and an anditbale information systerm.
No two andits are exactly the same.Organizations vary in size,complexty,extent of computerization of information systerm,and the extent to which thye are involved in electronic commerce.Organizations are diverse—financial institutions ,public utiities,state and local goverments,other not-for-profit entities,retailers,manufacturers,dotcom companies,and service providers.They all require audits.

This chapter develops a framwork for approcahing the detailed evidence-gathering process that is common across all audits.This general framework can then be tailored to the unique risksk,controls,and activities of an individual conpany.
The need for audit evidence is driven by two factors.First is the need to minimize audit risk—that the auditor may fail to detect a material misstatement in a financial statment or another type of report.The auditor minimizes that risk through the gathering of evidenve following tht overall audit framework developed in Chapter 4.Evidence is first gahtered on the factors that may affect an account balance misstatament and the risk that an account babance may be misstated .After assessing all those risks,the auditor must directly test the account balances tha have a residual risk of potential misstatament .In doing these direct tests of account balances and transactions,the anditor is guided by the third standard of fieldwork,which stets:
Sufficient,competent audit evidence is to be obtainde through audit procedures performed to afford a reasonable basis for an opinion regarding the financial atatement under audit.
Thus ,the auditor must obtain an appropriate amount of reliable evidence concering the fairness of the financial statements and their conformity with GAAP.Exhibit 7.2 shows the various sources of evidence.When the auditor believes there is more than a minmal risk that

核数师得出的结论论的审计意见是 based.Auditors 花大部分的他们时间 obtaing 和评估的证据关于声明管理使金融 statements.The 证据收集进程是一个 audit.Often 有 gather.Rather,the 核数师以最佳证据没有正确或错误答案认为一个帐户余额或业务表现的其它措施相关联的风险的核心通过所用的所有信息都包括审计证据的证据，类型及其它来源的证据，发展审计 approach.This 章 devolops 一个框架可靠性证据收集过程。
管理使断言的大量的不同的东西： 收入及财政状况、 组织的内部控件和其运作，政府 regulationgs，符合和业务表现的其它措施，如一个 airline.Auditors 准时到达信息可能对可靠的信息和一个 anditbale 信息系统需求。
没有两个及其是在 same.Organizations 完全不同的大小、 complexty、 的信息系统，计算机化的范围和程度的 thye 所涉及的电子 commerce.Organizations 很多不同 —— 金融机构、 公共 utiities、 状态和本地 goverments、 其他不为利润实体、 零售商、 制造商、 dotcom 的公司和服务 providers.They 所有要求审核。

这一章的发展的 approcahing 跨所有 audits.This 通用框架是常见的详细的证据收集进程可以然后为您定制唯一 risksk，控件，和一个个人 conpany 活动的框架。
需要的审计证据由两个 factors.First 驱动是要最小化审计风险 —— 核数师可能无法检测到的一个金融 statment 一材料 misstatement 或另一种类型 report.The 核数师的最小化的风险通过以下 IL-8 整体 evidenve 收集在第 4 证据中开发的审计框架是对因素可能会影响一个帐户余额 misstatament 的第一个 gahtered，一个帐户 babance 可能的风险 misstated.After 评估所有这些风险，核数师必须直接测试临有潜在 misstatament 查找做这些直接测试帐户余额和交易记录，在 anditor 则由第三个标准的 stets 的实地的引导的残余风险的帐户余额： 充分、 主管审计证据是要通过审核程序执行，以起下审计，金融 atatement 有关意见的合理基础 obtainde。
因此，核数师必须获取一个适当的数额可靠的证据常规的财务报表的公平性，GAAP.Exhibit 7.2 他们符合显示各种源的 evidence.When 核数师认为有超过一 minmal 风险帐户余额可能包含材料 misstatement，核数师需要直接测试帐户余额或组成的平衡的交易。