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