After the sorting-out and evaluation of audit evidence, auditconclusion can be reached and opinion can be formed.
后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。
2
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of auditconclusion to use the correct decision.
审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。
3
Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable auditconclusion, which will constitute the basis of auditors' opinion.