Study On Applying Evidence In Administrative Procedure In Auditing

There are not many Laws on the use of evidence in administrative procedure in China. At present, regulation of the use of evidence in administrative procedure relies on relevant rules of evidence in administrative litigation. Due to the variety and specialty of the fields of administrative procedure, it is impossible for the rules of evidence in administrative litigation to be suitable for all administrative procedure. Drawing lessons from three litigation laws and combining the specialty and practice of auditing, this paper discusses the kinds, the methods of obtaining evidence, the standards of proof in administrative procedure in auditing, including the specialty of written evidence, verbal evidence, physical evidence and environmental evidence, the connection between the evidence in administrative procedure in auditing and the evidence in litigation, the specialty in obtaining evidence in audit administrative such as audit risk, analytical procedures, supervision of inventory taking, audit sampling, diversity of standards of proof in auditing, the relationship between the principle of audit materiality and the standards of proof of audit. Through the research on the above mentioned special problems about the use of evidence in administrative procedure in auditing, the author tries to explore those aspects that needs to pay attention to and to perfect in the legislation of administrative evidence.