Pankova S.V., YakimovaV.A.
ABOUT ESSENCE OF THE CONCEPT "AUDIT EVIDENCE" ^{[№ 4 ' 2014]}
The essence of the category of "audit evidence" approaches studied by various authors to disclose the content of concepts. Distinctive features of similar categories of "sources of audit evidence" and "audit procedures". Proposed to clarify the definition in terms of information and targeted approaches.