Audit evidence is the information used by the auditor to issue the conclusions on which the auditor's opinion is based. They include both the information contained in the accounting records, financial statements and other relevant information. An essential step in the audit mission is the collection of audit evidence. This research has described the audit procedures to obtain audit evidence for auditing tangible assets. At the same time, the author has classified the audit evidence required for the audit of tangible assets in dependence of their credibility. Taking over the experience of other researchers, the author has formulated some solutions to obtain qualitative audit evidence.