第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。
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.
第二条本准则所称审计证据，是指审计机关收集的用以证明审计事项真相并作为审计结论基础的材料。
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.
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