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请简述审计证据的作用。

问答题
2022-04-02 21:28
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正确答案
答:由于审计证据是用以支持注册会计师发表审计意见的凭证,所以,审计证据对于注册会计师以及整个审计过程来讲都具有重要的作用。
审计证据是注册会计师形成审计意见的基础;
审计证据是审计工作质量的保证;
审计证据是形成审计成本的主要因素。

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