There is a close relationship between audit evidence, audit findings, and audit conclusions, which together constitute a complete audit process. When conducting audits, we need to rely on valid evidence to support our findings and conclusions to ensure the accuracy and reliability of the audit.
Auditing evidence is an important part of the audit process. It is the basis of our audit work and the basis on which we draw audit conclusions. Audit evidence can be in various forms of information and data, including documents, records, reports, statistics, etc. This evidence needs to be credible and truthful to support our findings and conclusions. In the process of collecting and collating audit evidence, we need to pay attention to ensuring the completeness and accuracy of the evidence, and avoid errors in the audit conclusions due to insufficient or inaccurate evidence.
An audit finding is a conclusive opinion or finding based on the audit evidence. During the course of the audit, we analysed and compared the audit evidence and came up with some important findings or opinions. These findings can be the knowledge and understanding of a certain issue, or they can be the evaluation and judgment of a certain situation. Audit findings need to be objective and scientific, and need to be based on sufficient evidence to avoid the impact of subjective assumptions and one-sided views. It is only through a full understanding and analysis of the audit evidence that we are able to draw accurate audit findings.
The audit conclusion is the final result of the audit process and is a summary and generalization of the audit findings. On the basis of the audit evidence and findings, we have come to some important conclusions or recommendations. These conclusions need to be convincing and actionable, and they need to be able to guide the development and improvement of relevant work. The audit conclusion needs to be based on objective facts and avoid the influence of subjective consciousness and personal emotion. It is only through an in-depth analysis and understanding of the audit evidence and findings that we are able to draw credible and reliable audit conclusions.
There is a close logical relationship between the audit evidence, the audit findings and the audit conclusions. Audit evidence is the basis of audit findings and audit conclusions, and is the starting point of the audit process; The audit discovery is the intermediate link between the audit evidence and the audit conclusion, and is the in-depth analysis and understanding of the audit evidence; The audit conclusion is the final result of the audit evidence and audit findings, and is a summary and summary of the audit process. Only through the full collection and collation of audit evidence, in-depth analysis and understanding of audit findings, can we draw audit conclusions with credibility and reliability.
Therefore, there is a close relationship between the audit evidence, the audit findings and the audit conclusions, which together constitute a complete audit process. Only through a full understanding and analysis of the audit evidence, an in-depth analysis and understanding of the audit findings, can we draw audit conclusions with objectivity and credibility. In this way, the accuracy and reliability of the audit work can be ensured, and strong support can be provided for the development and improvement of related work.