olemus
andmikud, faktikinnitused või muu teave, mis on auditi kriteeriumide mõttes asjakohane ja verifitseeritav; auditi asitõendid võivad olla kvalitatiivsed või kvantitatiivsed

täpsemalt
https://www.slideshare.net/msameha/audit-evidence

http://www.jsu.edu/business/fea/faculty/zanzig/477/477_7.ppt

https://www.slideshare.net/ali03444/audit-evidence-presentation

http://www.pab.gov.jm/docs/Audit%20Evidence%20-%20ISA%20500%20Vintoria%20Bernard.ppt

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00326.pdf

http://www.ifac.org/system/files/downloads/a022-2010-iaasb-handbook-isa-500.pdf

http://www.accaglobal.com/ubcs/en/member/discover/cpd-articles/audit-assurance/specific-considerations.html

https://www.isaca.org/Knowledge-Center/ITAF-IS-Assurance-Audit-/IS-Audit-and-Assurance/Pages/Guideline-2205-Evidence.aspx

https://www.isaca.org/Journal/archives/2012/Volume-3/Pages/Audit-Evidence-Refresher.aspx