Difference between Audit evidence and Audit documentation

Audit evidence refers to the information and data gathered by the auditor during the audit process. This information is used to support the auditor's opinion on the financial statements. Audit evidence can come from a variety of sources, including financial records, management reports, physical inspections, and interviews with personnel.

Audit documentation, on the other hand, refers to the records and working papers prepared by the auditor during the course of the audit. These documents are used to provide evidence of the auditor's work and the conclusions they reached. Audit documentation may include the audit plan, working papers, memos, and other supporting documents.

In information systems audits, the distinction between audit evidence and audit documentation is similar, but the focus is on information technology systems and controls. Audit evidence in this context refers to the data, documents, and other evidence gathered by the auditor to evaluate the effectiveness of IT controls. Audit documentation in this context refers to the records and working papers prepared by the auditor to document their findings and support their conclusions.