olemus
ISO 9000, ISO 19011:
andmikud, faktikinnitused või muu teave,
mis on auditi kriteeriumide mõttes
asjakohane ja verifitseeritav
=
records, statements of fact or other information, which are relevant to the audit criteria and verifiable

ülevaateid
https://en.wikipedia.org/wiki/Audit_evidence

https://www.kau.edu.sa/files/0056979/files/118933_audit%20evidence%20adjusted%20ch%207.pdf

https://reciprocity.com/blog/what-are-the-types-of-audit-evidence/

https://us.aicpa.org/content/dam/aicpa/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://yellowbook-cpe.com/types-of-audit-evidence-2.html