审计证据是审计人员表示审计意见和作出审计结论所必须具备的依据。在审计活动结束时，审计人员要对被审计单位的经济活动是否合法、合规、合理，其会计资料及其他资料是否真实、正确，依照一定的审计标准发表审计意见和作出审计结论。为了保证审计意见和结论的稳妥可靠，审计人员必须获取足够的证据。
充分的适当审计证据 sufficient appropriate audit evidence
审计证据的充分性 [审计] sufficiency of audit evidence
审计证据的适当性 appropriateness of audit evidence
审计证据审计凭证 audit evidence
充分审计证据 [审计] sufficient audit evidence
审计证据的有效性 [审计] validity of audit evidence
充分、适当的审计证据 sufficient appropriate audit evidence
审计证据的质量 [审计] quality of audit evidence
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实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
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。
After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
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