Audit Evidence Concept, Classification and Collection Techniques in China and the US

Xing Yin

Audit Evidence Concept, Classification and Collection Techniques in China and the US

Xing Yin * §

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§ Gardner-webb University

Audit Evidence Concept, Classification and Collection Techniques in China and the US

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Abstract

The audit process is the process of continuously collecting audit evidence. Audit evidence is processed when auditors are doing financial audits. Generally speaking, audit evidence shall be both reliable and relevant. Auditors exam evidence available from various sources to decrease the probability of material misstatement and audit failure (Bell, Peecher, and Solomon, 2005). This paper elaborates on the definition of audit evidence, classification of audit evidence, and techniques of collecting audit evidence in China and the United States. On this basis, the paper then compares the differences between the definition, classification and, collection of audit evidence in China and the United States. We used the method of comparison and analysis. In general, China and the US have the same concepts in audit evidence. They both defined the sufficiency and appropriateness of audit evidence to draw an audit opinion (Audit Evidence: Meaning, Definition, and Importance). China and the US have a different emphasis on audit evidence classification. China and the US have most audit evidence collection techniques in the same. China more emphasize the collection technique of supervision besides observation (The Central People’s Government of the People’s Republic of China, 2004), while the US listed reperformance as one of its most significant collection techniques (Audit evidence: Definition, Type, Procedures, and Quality). China and the US have the same expressions, both of which are “adequate and appropriate” and state that auditors must obtain sufficient evidence.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Xing Yin. 2020. "Audit Evidence Concept, Classification and Collection Techniques in China and the US". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D5).

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GJMBR Volume 19 Issue D5

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification JEL Code: M40

Submission ReceivedDecember 16, 2018
Peer Review Double Blind
Handling Editor
Accepted January 4, 2019
Published January 16, 2020

Version of record

v1.2

Issue date

January 16, 2020

Language

English

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Article Matrices

Total Score: 178

Country: United Kingdom

Subject: Global Journal of Management and Business Research

Authors: Xing Yin (PhD/Dr. count: 0)

View Count (all-time): 129

Total Views (Real + Logic): 583

Total Downloads (simulated): 35

Publish Date: 2019 01, Tue

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Total Views: 583

Total Downloads: 35

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