IMPROVING THE AUDIT EVIDENCE COLLECTION PROCESS

Abstract

This article is devoted to the issues of improving the process of audit evidence collection, including the importance of evidence collection and use, its collection features, the level of study of this topic, evidence evaluation criteria, important audit evidence to be selected for important objects of the account, quantitative and qualitative signs of evidence, the auditor's based on logical approaches (conclusions, opinions), the methods of finding evidence and directions for improving audit evidence collection actions are described based on the researcher's opinions.