The evidence form is an audit document used by the national audit institution. It is an audit certification material made by auditors and signed by the audited entity and relevant personnel. If the audited entity or individual does not sign, it can be signed by two auditors, which have the same legal effect. If there is any digital error, it should be re-made, and the examination and approval procedures should be performed after being signed and sealed by the audited entity. After being signed and sealed by the audited entity, if it needs to be revised, the correct figures can be filled in the audit working papers, and the reasons should be properly explained if they are inconsistent with the evidence figures. The reason is that in the manuscript and evidence review stage, the contents of the evidence collection form can still be modified according to the procedures and authority.