In the audit planning stage, audit evidence is the information that the auditor considers when determining the most effective and efficient approach for the audit. For example, reliability of internal control procedures, and analytical review systems. In the control testing stage, audit evidence is used by the auditor to consider the mix of audit test of controls and audit substantive tests.
In the audit planning phase, audit evidence is the data that an auditor evaluates to identify the most efficient and effective method for conducting the audit. For instance, the trustworthiness of internal control mechanisms and analytical review systems. In the control verification stage, audit evidence is utilized by the auditor to assess a combination of test procedures on controls and substantive tests.