It is not necessary to extract all the vouchers during the audit. Of course, the copied vouchers are extracted vouchers, and they are all selected and have practical uses; generally, those are the ones that need to be extracted when withdrawing vouchers. Evidence that serves as circumstantial evidence or further proves the shortcomings of the matter, as well as evidence that you think is ambiguous, right or wrong.

The authority of audit is a necessary condition to ensure the effective exercise of audit power. The authority of auditing is always related to independence. It is inseparable from the independent status of the audit organization and the independent practice of auditors. The national laws of various countries have clearly defined the implementation of the audit system, the establishment of audit institutions, and the status and powers of audit institutions, so that audit organizations have legal authority.

Extended information:

According to the requirements of my country's audit regulations, the audited unit should resolutely implement the audit decision, such as paying illegal gains and fines to the special account designated by the audit agency on time. If the audited unit and the unit assisting the implementation fail to implement the audit decision within the prescribed time limit and requirements, measures shall be taken to order them to implement it.

Those who refuse to implement audit decisions may apply to the court for enforcement, and may be held accountable in accordance with the law. It can be seen that the audit decisions of our country's government audit agencies have legal effect and can be enforced, which also fully demonstrates the authority of our country's audit.

Baidu Encyclopedia-Audit