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影响审计证据充分性或适当性的因素

不仅仅是回答这五点哦还要更详细的内容！

2025-03-25 00:19:34

推荐回答（1个）

回答1：

楼主考CPA吗偶也在准备ING。。。。
影响影响审计证据充分性或适当性的因素，或者说注册会计师判断审计证据是否充分、适当的因素有：
1、审计风险
2、具体审计项目的重要性
3、注册会计师及其业务助理人员的审计经验
4、审计过程中是否发现错弊
5、审计证据的类型与获取途径

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