After the sorting-out and evaluation of audit evidence, audit conclusion 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。

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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。

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No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion 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。

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The latter, said the IRS. In fact, at the conclusion of the audit, the IRS auditor explained two numbers: The first was the taxes due if the taxpayer agreed to settle and start treating workers as employees prospectively.

FORBES: Careful: You Can't Renege On Settlement With IRS