Audit evidence

Welcome to my forum! It's just another (more formal) word for "remuneration" or "earnings". It includes money (salary, bonuses, etc) and non-monetary forms of compensation (share options, company car, etc) - basically everything that an individual would be taxed on (in the UK at least). Please can I suggest that you use more specific titles for future posts e.g. here the title "Director's emoluments" would be more likely to attract the attention of other students (and therefore be more helpful to them).