I. Audit Evidence Collection Form

The audit evidence table is the audit evidence compiled by auditors based on their professional judgment on audit matters, and it is the basis for compiling audit working papers. Auditors use audit methods such as examination, analysis, screening, judgment and sorting to obtain objective and fair audit evidence. In a sense, audit work is the process of obtaining evidence around audit objectives. Without sufficient and effective audit evidence, the facts disclosed by the audit and the audit conclusions made will be passive water, leading to audit risks. Especially with the gradual implementation of the current audit announcement system, the audit risk is more enlarged. Therefore, strengthening the statutory evidence collection work of audit institutions and auditors and raising the risk awareness of audit evidence collection are the inevitable requirements for improving audit quality and coping with audit risks.

(a) the format of the audit evidence form.

The format and contents of the audit evidence form are as follows: project name, audited entity or individual, audit items, summary of audit items, auditor, date of compilation, opinion of evidence provider (seal), evidence provider (signature), date, number of pages of annex and number of pages of audit evidence form.

(two) the main matters that should be paid attention to in the preparation of audit evidence.

1. Relevant audit data collected around audit matters must be arranged into an audit evidence table before they can be called audit evidence. Some people think that the audit evidence form is filled out by the auditors themselves, which is subjective to the auditors and it is difficult to guarantee the objectivity of the audit evidence. The original vouchers, accounting vouchers and copies of accounting pages collected from the audited entity shall be directly used as audit evidence and as the basis for compiling audit working papers. I think the above viewpoint is wrong. Without the professional judgment of auditors, it is difficult to guarantee the relevance of the copies of accounting materials of the audited units directly as audit evidence. As we all know, relevance is the soul of audit evidence. If auditors copy a lot of audit records, but they have nothing to do with the audit matters determined in the audit plan, the audit cost will be wasted invisibly. Therefore, auditors must use audit methods such as analysis, screening and sorting to record the facts related to audit matters on the audit evidence sheet, and then attach relevant audit materials to it, so that the audit evidence sheet can be used as audit evidence.

2. The audit evidence form is the audit evidence formed by the auditor's professional judgment and the objective facts reflected in the evidence annex. Copies of the audited entity's accounting materials related to audit matters and other on-site audit analysis results shall be used as the evidence attachment of the audit evidence form as the basis for compiling the audit evidence form. For example, a company's store rental income has not paid taxes, and the original receipt only shows that the audited company has received the store rent, but it cannot show that the store rental income has not paid taxes. This requires auditors' professional judgment, compiling records of the audit evidence table, explaining that the audited company has not paid taxes and fees, and attaching a copy of the store rental income receipt as an evidence attachment of the audit evidence table.

3. Scientific and reasonable evidence collection methods should be adopted to ensure the "four characteristics" of the audit evidence collection sheet, that is, sufficiency, legality, relevance and objectivity. Among them, correlation is particularly important. Audit evidence should be related to audit matters, and audit matters should be related to audit objectives. Auditors should collect audit evidence in a targeted manner, and the higher the correlation with audit items or audit objectives, the stronger its probative power; On the contrary, the probative force is weak, and it can't even be used as audit evidence. Therefore, it is necessary to clarify the scope of audit evidence collection, collect original materials that can prove audit matters, and reduce audit costs. Due to the information asymmetry between auditors and auditees, methods such as inspection, supervision, inquiry, calculation, analysis and recheck should be used flexibly according to different audit matters at the audit site to make the process of collecting audit evidence more scientific and reasonable, and the collection effect of audit evidence will be better.

4. The audit item column of the audit evidence table is based on the audit items determined by the audit implementation plan. That is, the accounting accounts related to audit matters are compiled as the object, and the same type of illegal and disciplinary facts are collected on the same audit evidence form. In the actual audit process, auditors generally audit account by account to check whether there is any abnormality. When the account is found to be in violation of laws and regulations, it will be used as the audit item of the audit evidence table. Generally, fill in the name of the first-level accounting subject first, and then fill in the name of the second-level or third-level accounting subject according to the specific situation. Audit matters unrelated to the audit objectives determined in the audit implementation plan do not belong to the scope of audit evidence collection.

5. In the summary column of audit items on the audit evidence sheet, the facts found in the audit should be recorded in concise language, but the facts should not be qualitatively analyzed, let alone written qualitative basis. The audit evidence form prepared by auditors at the audit site must be signed by the relevant personnel of the audited entity. If not, the auditor shall explain the above reasons. The compilation of the audit evidence table reflects the auditor's professional judgment ability, and the compiler should sign the audit evidence table to show responsibility.

6. There are three ways to fill in the project name column on the audit evidence form. If the auditee is a unit with financial revenue and expenditure, it will conduct a routine audit every year, and generally fill in the "Audit of Financial Revenue and Expenditure in a Certain Year"; If the auditee is a unit with no financial revenue and expenditure, and the scope of audit is mainly state-owned enterprises, it is generally filled in as "an annual financial revenue and expenditure audit", and such audit scope objects are less and less at the grassroots level; To audit the term economic responsibility of the leaders of the audited entity, fill in the term economic responsibility audit of someone from a certain year to a certain year; If an audit investigation is conducted on the special funds of the audited entity in a certain year, fill in the "special audit investigation of a certain year".

Second, the audit working papers

Audit working papers mainly record the activities of auditors to implement audit measures according to the audit implementation plan. Auditors should prepare audit working papers for each audit project identified in the audit implementation plan. An audit can prepare multiple audit working papers as needed. Audit working papers are the carrier of audit evidence and do not need to be signed and approved by the audited entity. Audit evidence is the supporting basis for auditors' professional judgment in audit working papers.

(a) the format and content of the audit working papers

The format of audit working papers is as follows: name of audit project, audit matters, auditor, date of compilation, summary of audit conclusion or problems found in audit and its basis (including audit process, summary of audit findings and audit conclusion), audit opinion, auditor, audit date, pages attached to audit working papers, index number, page number, page number.

(B) the preparation of audit working papers should pay attention to the main issues

1. Audit working papers are the basis for auditors to write audit reports, express audit opinions and make audit decisions. Audit evidence forms and evidence attachments compiled by auditors do not represent audit matters, but are complete and true records of the facts of the audited units, which belong to the category of audit evidence. The auditor's professional judgment is completely recorded in the audit working papers, including the qualitative nature of audit matters, the qualitative basis of existing problems, the basis for handling punishment, and the opinions and suggestions for handling punishment. Without audit working papers, auditors cannot write audit reports and form correct professional audit opinions. 2. The relationship between audit working papers and audit evidence table is "two in one". Audit evidence table is the basis of audit working papers and the carrier of audit evidence table. There are only audit working papers, not audit evidence sheets. Such audit working papers are castles in the air and lack of supporting foundation. Of course, only the audit evidence form without the audit working papers will bring difficulties to the preparation of audit reports and the making of audit decisions, which is even more inconsistent with the provisions of the national auditing standards. In other words, the audit evidence form and the audit working papers are inseparable audit records.

3. The summary of audit findings and the column of audit conclusion of audit working papers should reflect four aspects: first, concisely explain the facts of the audited entity's violation of law and discipline; The second is the qualitative basis of the facts of violation of law and discipline; The third is the basis for handling and punishment of illegal and disciplinary facts; Fourth, opinions on the handling of violations of law and discipline. In the process of filling in the audit working papers, the facts and conclusions identified by the audit shall be concise and clear, and shall not be ambiguous or ambiguous. When making qualitative analysis of the problems found in the audit, we should pay attention to the accuracy of qualitative analysis, and make qualitative analysis according to the corresponding provisions in the Manual on Punishment of Audit Handling of Financial Violations. Qualitative analysis can't name itself. The manual summarizes most qualitative problems, and the laws and regulations cited in qualitative analysis should be correct, and the opinions and suggestions on handling punishment should be appropriate.

4. Audit working papers are the main basis for evaluating the professional ability and performance of auditors and clarifying their audit responsibilities. According to the audit implementation plan, all auditors should collect the corresponding audit evidence according to the determined audit matters, not only to prepare the audit evidence table, but also to prepare the audit working papers. Whether the auditors have implemented the national auditing standards, whether the auditing procedures are legal, whether the auditing methods chosen are reasonable and whether the professional judgments made are accurate are directly reflected in the auditing working papers. Therefore, evaluating the performance and ability of auditors can be judged by consulting their audit working papers. Once there is any objection to the audit project, the auditor's responsibility can be clarified by reviewing his audit working papers.

5. Audit working papers must perform audit review procedures, which is conducive to controlling audit risks and improving audit quality. The quality of audit work is largely reflected in the audit working papers, which are the most important link in the quality control of audit work and must be audited within the audit team. The national auditing standards clearly stipulate the review procedures of audit working papers, and the auditors of the audit team should strictly implement them according to the regulations. Examiners shall examine whether the elements of audit working papers are complete, whether the facts ascertained by the audit are clear, whether the audit evidence is sufficient, whether the qualitative evidence is accurate, whether the qualitative basis is correct, and whether the punishment opinions are appropriate. In actual work, audit working papers that do not meet the requirements and regulations should be returned and instructed to be supplemented or redone by relevant auditors until they meet the requirements. Only in this way can we implement the control and supervision measures of audit quality and avoid audit risks.

6. The audit working papers have reference function for future audit business. Many audit projects are routine audit projects that must be audited every year, and one year's audit working papers can be used as a reference for the next year's audit. Generally speaking, at the beginning of the new annual audit, we should first carefully read the audit working papers in the audit files of the audited unit in the previous year, understand where the weak links in the internal control of the unit are, and master the contents of key audits as a reference for formulating the audit implementation plan for this year.

To sum up, standardizing the preparation of audit evidence table and audit working papers is the first level to ensure audit quality in the audit implementation stage. Every auditor should not only standardize the preparation of audit evidence table, but also standardize the preparation of audit working papers to ensure the quality of project audit and avoid audit risks.