表7-1 科学实验、法律案件和财务报表审计中证据的特点 Scientific Experiment Basis of Involving Testing a Legal Case Involvi Audit of Financial Comparison Medicine an Accused Thiefe Statements Use of the evidence Determine effects of using Decide guilt or innocence of accused Determine whether statements are the medicine fairly presented Nature of evidence Results of repeated Direct evidence and testimony various types of audit evidence use experiments witnesses and parties invol generated by the auditor, third parties, and the client Party or parties Scientist Jury and judge Auditor evaluating evidence Certainty of conclusions Vary from uncertain to Requires guilt beyond a reasonable High level of assurance from evidence near certainty Nature of conclusions Recommend or not Innocence or guilt of party Issue one of several alternative recommend use of medicine types of audit rep Typical consequences of Society uses ineffective or Guilty party is not penalized or Statement users make incorrect incorrect conclusions harmful medicine innocent party found guilty decisions and auditor may be frcm evidence科学实验、法律案件和财务报表审计中证据的特点 表7-1