Audit evidence is the important in the whole auditing progress. It is the main basis during form the audit report. It is the base component to get audit conclusion. Collecting audit evidence is the main contents for the entire auditing work. At the same time, it is the important foundation that prove the auditee has some vital mistakes in financial report. Auditors based on the attitude objective, overall, scientific and careful, through all kinds of measures to collecting audit evidence, with resort that arrive at correct audit conclusion.