Audit Evidence(英文版)(ppt 34页)

Audit Evidence(英文版)内容提要：
General audit procedures for gathering evidence：
R - Recalculation
O - Observation
C - Confirmation
V - Verbal inquiry
E - Examination of documents
S - Scanning
A - Analytical Procedures
Recalculation：
re-performs the calculation of an audit assertion such as depreciation, pension liability, actuarial reserves, bad debts and product liabilities.
Helps to prove the existence and valuation assertions.
Physical observation：
Provides evidence of existence.
Has to be a tangible asset such as plant, property, inventories, stock certificates, bonds, debt agreements.

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