After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
audit conclusion:outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings
Article 2. The term "audit evidence" mentioned herein refers to the materials collected by audit institutions and used as testimony of the truthfulness of audit items and basis for audit conclusions.
