What does audit evidence mean?

audit evidence meaning in Law Dictionary

the lands an auditor concerns a viewpoint centered on. Examinations and documents can be used for this.

audit evidence meaning in Business Dictionary

Basis where an auditor expresses review viewpoint regarding the records and monetary businesses of the firm becoming audited. Auditors obtain such evidence from tests that regulate how really accounting settings work (known as 'compliance examinations') and examinations of bookkeeping details particularly completeness and disclosure of data (called 'substantive tests').