表7-4 不同类型证据的证明力 判断证明力的标准 Effectiveness of Independence Type of Evidence of Provider Client's Internal Auditors Direct Qualifications objectivity Controls Knowledge of Provider of Evidence Physical examination High(auditor does) Varies High Normally high (auditor does) Confirmation High Not applicable Lo Varies-usually high High Documentation Varies-external more Varies Varies independent than internal Observation High(auditor does) Normally high Medium Inquiries of client Low( client provides) Not applicable aries Varies-low to high Reperformance High(auditor does) Va High High(auditor does) High Analytical procedures High/low(auditor does/Varies client responds) ally high Varies-usually low (auditor does/ client responds)判断证明力的标准 表7 – 4 不同类型证据的证明力