Русско-англо-русский юридический словарь

The purpose of audit tests, or audit procedures, is to allow the auditor to collect sufficient appropriate audit evidence to be able to conclude with reasonable assurance that the financial statements (FS) are free of material misstatement. (http://opentuition.com)

Auditors design detailed audit procedures to obtain sufficient appropriate audit evidence. Procedures can include inspection, observation, confirmation, recalculation, reperformance, and analytical procedures, often in some combination. (oag-bvg.gc.ca)

Audit evidence is evidence obtained during a financial audit and recorded in the audit working papers. (Wikipedia)