本文通过对会计收益和全面收益的回顾,分析了会计收益和全面收益下的审计证据的特征,认为会计收益下的审计证据应当倾向审计证据的可靠性,而全面收益下的审计证据应当倾向审计证据的相关性,这样才能为所发表的审计意见提供合理可靠的基础。 Through reviewing accounting income and total income, this paper analyzes the characteristics of audit evidence under the condition of accounting income and total income. It holds that the audit evidence under the accounting income should tend to the reliability of the audit evidence, and the audit evidence under the comprehensive income should tend to audit Evidence of relevance, so as to provide a reasonable and reliable basis for the published audit opinion.