自证监会提出对财务会计信息的核查以来,财务核查的要求对会计师的审计程序和方法都带来了重大影响。在严苛的核查程序下,一方面净化了市场,减少了不良上市公司上市所带来的风险;另一方面也增大了会计师在审计过程中获取审计证据的成本。本文旨在通过分析审计证据成本与审计目的的关系,提出控制审计证据成本应该考虑的几个方面。 Since the SFC proposed the verification of financial accounting information, the requirements of financial verification have had a significant impact on the auditing procedures and methods of accountants. Under harsh verification procedures, on the one hand purifies the market and reduces the risks posed by the listing of bad public companies; on the other hand, it increases the cost of auditing evidence obtained by accountants during the audit. The purpose of this paper is to propose several aspects that should be considered in controlling the cost of audit evidence by analyzing the relationship between the cost of audit evidence and the purpose of the audit.