Welcome to Francis Academic Press

The Frontiers of Society, Science and Technology, 2020, 2(14); doi: 10.25236/FSST.2020.021421.

Audit Evidence Classification and Collection Techniques in China and the US


Xing Yin

Corresponding Author:
Xing Yin

University of Mississippi, University, MS, 38677 USA


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 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 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. The presentation of audit reports and opinions needs to rely on audit evidence. In the process of audit, the evidence is continuously collected and identified to improve the quality of the audit, to provide efficient suggestions and business decisions for the operation of companies.


Audit Evidence;Audit Evidence Classification;Audit Evidence Collection Techniques

Cite This Paper

Xing Yin. Audit Evidence Classification and Collection Techniques in China and the US. The Frontiers of Society, Science and Technology (2020) Vol. 2 Issue 14: 182-190. https://doi.org/10.25236/FSST.2020.021421.


[1] Abrema Audit Courses. (2007, August 29). Retrieved from Abrema: abrema.net
[2] Audit Evidence Contents. (2007, September 28). International Standard on Auditing (UK and Ireland) 500 . UK and Ireland. pp. 6-11.
[3] Audit Evidence: Meaning, Definition and Importance. (2019). Retrieved from Accountlearning: accountlearning.com
[4] Audit evidences: Definition, Types, Procedures, and Quality. (2019). Retrieved from Wiki Accounting.com: https://www.wikiaccounting.com/audit-evidences-definition-types-procedures-quality/
[5] American Accounting Association. (2019). Retrieved from American Accounting Association: http://aaahq.org/
[6] Alkhatib, K. & Marji, Q. (2012), Audit reports timeliness: empirical evidence from Jordan, Procedia–Social and Behavioral Sciences, Vol. 62, pp. 1342-1349.
[7] Alfredson, K., Leo, K., Picker, R., Loftus, J., Clark, K. & Wise, V. (2009). Applying International financial reporting standards (2nd ed.). pp. 9-24.
[8] Baidu Baike. (2019). Retrieved from Baidu Baike: https://baike.baidu.com/item
[9] Baidu Baike Audit Evidence. (2019). Retrieved from Baidu Baike: https://baike.baidu.com/item
[10] Bell, T. B., Peecher, M.E. & Solomon, I. (2005). The 21st Century Public Company Audit: Conceptual Elements of KPMG’s Global Audit Methodology. New York, NY: KPMG International. pp. 10-49.
[11] Boynton, W., & Johnson, R. (2006). Modern Auditing Assurance Services and the Integrity of Financial Reporting. New York, USA: John & Sons. pp. 5-10.
[12] Chang, C. J. (2014). Analysis on the Collection and Application of Evidence in Enterprise Audit. Journal of Modern Economic Information, pp. 210.
[13] Hawks, D. (2019). study.com. Retrieved from study.com: https://study.com/academy/lesson/audit-evidence-types-analysis.html
[14] Jovkovic, B. (2014). Application of Evidence-collection Techniques in Examining the Basic Audit Objectives in Insurance Companies. Ekonomski Horizonti, 16(1), 45–59.
[15] Jovkovic, B. (2011). Ekonomski Horizonti, 13(2), 87-105.
[16] Kenton, W. (2019, June 26). Corporate Finance & Accounting. Retrieved from Investopedia: https://www.investopedia.com/terms/a/auditing-evidence.asp
[17] Kadous, K. (2000). The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review,75(3), pp. 327–341.
[18] Loughran, M. (2010). The Four Concepts of Audit Evidence. In M. Loughran, Auditing for Dummies (pp. 384). USA.
[19] Libby, R. & Trotman, K.T. (1993). Audit review as a control for biased recall of evidence in decision making. Accounting, Organizations and Society, 18, pp. 559–574.
[20 Latham, C. K., & Linville, M. (1998). A review of the literature in audit litigation. Journal of Accounting Literature, 17, pp.175–213.
[21] Lowe, D. J., Reckers, P.M.J. & Whitecotton, S.M. (2002). The effect of decision-aid use and reliability on jurors’ evaluations of auditor liability. The Accounting Review,77(1), pp. 185–202.
[22] PCAOB. (2010, December 15). Auditing Standard No.15 Audit Evidence. Retrieved from Public Company Accounting Oversight Board:https://pcaobus.org/Standards/Archived/PreReorgStandards/Pages/Auditing_Standard_15.aspx
[23] Public Company Accounting Oversight Board PCAOB. (2007). An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. New York, NY: PCAOB.
[24] Public Company Accounting Oversight Board PCAOB. (2008). Report on the PCAOB’s 2004, 2005, 2006, and 2007 Inspections of Domestic Annually Inspected Firms. PCAOB Release No. 2008-008. New York, NY: PCAOB.
[25] Rich, J. S., Solomon, I. & Trotman, K.T. (1997). Multi-auditor judgment/decision making research: A decade later. Journal of Accounting Literature 16. pp. 86-126.
[26] Reimers, J. L. & Fennema, M.G. (1999). The audit review process and sensitivity to information source objectivity. Auditing: A Journal of Practice & Theory, 18(1), pp.117–123.
[27] Shengming, H. (1990). Dictionary of Finance and Economics. China: China Finance and Economics Press. pp. 141-174.
[28] Smieliauskas, W., Jiang, Y.J. & Chen, W. (2013). Audit Evidence and Audit Risk. Journal of Nanjing Academy, 3, pp. 82–88.
[29] The Central People's Government of the People's Republic of China. (2004). Measures for the quality control of audit projects of audit institutions (for Trial Implementation). pp. 163-172.
[30] Whittington, R. & Pany, K. (2014). Principles of Auditing and Other Assurance Services. New York, New York, USA: McGraw-Hill. pp.. 1-14.
[31] Xu, X. (2012). Audit Evidence and Evaluation. Journal of Modern Economic. pp. 227-237.
[32] Xiong, Y. F. (2017). Audit Evidence and Audit Evidenc Analysis Based on Big Data. Journal of Low Carbon World, 12, pp. 298–299.