What evidence is the audit report of criminal cases?

Legal analysis: Audit report can be used as criminal evidence. Evidence that should be excluded during investigation, examination, prosecution and trial shall be excluded according to law and shall not be used as the basis for prosecution opinions, prosecution decisions and judgments.

Legal basis: Article 50 of the Criminal Procedure Law of People's Republic of China (PRC), all materials that can be used to prove the facts of a case are evidence. Evidence includes:

(1) Physical evidence;

(2) Documentary evidence;

(3) Testimony of witnesses;

(4) the victim's statement;

(5) confessions and excuses of criminal suspects and defendants;

(6) Appraisal opinions;

(7) Records of inquests, inspections, appraisals, investigations and experiments;

(8) Audio-visual materials and electronic data.

The evidence must be verified before it can be used as the basis for finalizing the case.