Research on the Influence and Function of Audit Evidence inEngagementAbstract:Looking back the development process,we can find that with the progress of the society,thegovemment is becoming more and more importance to the perfection of relevant laws and regulations,and in the process of the development of the audit,the audit forensics process still exist many problems,the audit work of rigor request auditors itself to have very high quality,audit personnel quality is nothigh,but often reality auditing pegged to the sufficiency of evidence,but in real life,auditors'lack ofprofessional judgment,just simply accept the auditees the information provided,and a variety ofchannels to obtain audit evidence did not take,nor use appropriate audit sampling method,lead to auditthe lack of evidence In addition,many of the auditor still continue to use the traditional audit evidencecollection methods,put the focus of the audit evidence on the financial statements,so that the auditevidence obtained can be compared directly to get the data,the relationship between the level but oftenfinancial statements audit evidence belongs to the written materials,if the auditor does not have enoughexperience,not timely implementation of the corresponding audit procedures,the auditor's report issuedby conclusion there may not be recognized by the auditees risk.Because of the complexity of the modem economic matters,also cannot obtain evidence of auditevidence unified specification,so often the same audit problems,because of the difference of the auditor,obtain audit evidence is different,it is concluded that the audit may not be the same,at the same time,the audit evidence there is evidence,the risk of blind extraction at random,these problems not onlyincreased the management risk of the accounting firm,has increased the legal liability of auditors Auditevidence is very important for the audit conclusion,effectively audit is the premise of obtainingsufficient appropriate audit evidence,how to obtain audit evidence appropriately,guarantee the qualityof audit,and audit to solve things,in the process of audit evidence is closely related to the importance,itdetermines the audit risk,audit scope,what audit procedures and the implementation of this article ismainly through the study of source of audit evidence,the influence factors to improve the probativevalue of audit evidence suggest.Keywords:audit evident,factor proof,force,effect目录第1章绪论…11.1研究背景和意义…11.1.1研究背景.…11.1.2研究意义.…11.2研究方法和内容21.2.1研究方法…21.3文献综述.…31.3.2国内研究第2章影响审计证据证明力的因素分析.....52.1审计证据的充分性和适当性.2.2审计证据的来源与审计证据的载体.52.2.2审计证据的载体.…62.3审计证据与重要性的关系.62.4审计证据与审计风险.7第3章天津中审联会计师事务所广东分所有限责任公司基本概况及审计业务现状.83.1天津中审联会计师事务所广东分所的基本概况..83.2天津中审联会计师事务所广东分所审计业务现状.8第4章审计证据对天津中审联会计师事务所广东分所业务影响研究..94.1审计证据对事务所影响的有利与不利影响.94.1.1审计证据对事务所的有利影响.。9第5章提升天津中审联会计师事务所广东分所审计证据证明力的建议...125.1事务所内部的建议..12125.1.3增强审计人员的职业素质能力…135.2社会环境外部的建议.135.2.1被审计单位应注重内部控制制度…135.2.2应该完善审计的相应法律法规...。13致谢15第1章绪论1.1研究背景和意义1.1.1研究背景审计作为经济生活的重要角色之一，具有很长的发展历史，最早的审计源于中国最早的朝代-商朝，那时候审计的内容主要是检查财产出入，具有奖赏处罚用人的权利，职责人员的权限比较小，到辛亥革命之后，现代审计也没有得到很好的发展，那时候国家更多的面临战争以及被他人掠夺，使得审计更多像是空有其表的空壳子，发挥不了它的经济监督的作用。审计真正得到重视的机会，还是源于邓小平的决策，他提出依法治国的理念，审计监督的相关法律也得到了相应地完善，2020年1月2日到3日全国审计工作会议于北京召开，本次工作会议主要贯彻新时期国家的主题，对审计工作进行抓重点，以强补弱为措施，全国审计工作会议的召开，充分表明了国家对审计工作的要求与之前相比更加的严格，也体现了党和国家对审计工作更加的重视，这对于审计监督来说是一个重要的机遇。同时，中国注册会计师协会，简称中注协也对审计监督发布了相关的文件，其中也包括对审计证据相关的具体规定作为了修改，随着国际形式的不断变化，各种审计风险层出不穷，怎样减少风险，准确得得出审计结论也成为审计的一个重大的难题。①在审计工作过程中，为了降低审计风险，审计证据作为得出审计结论的重要载体是非常重要的，本文主要是是通过结合国内外文献，研究审计证据在审计过程中的作用及影响。1.1.2研究意义所有的审计结论是在获取的审计证据的基础上作出的，由此可见，审计证据的质量就像原材料一样，只有材料有料，做出来的蛋糕才是香软可口的，因此审计证据是影响注册会计师做出审计判断，得出审计结论，审计证据存在缺陷的时候，注册会计师是不能得出审计结论并出具审计报告的，当然特殊事项除外，比如审计范围由于外宋月美，王海棠.浅析大数据环境为审计证据带来的挑战山西农经.201811).1