Records and documents that substantiate the auditor's conclusions and report is the correct definition of audit evidence.

Audit evidence is the body of records and documentation that auditors gather and evaluate to support their findings and the final audit report. Evidence must be sufficient and appropriate to substantiate the auditor's conclusions, and it can include physical documents, electronic records, confirmations, and other supporting materials.

Cloud Logging audit logs are a useful example of evidence that can be collected in an audit of cloud systems, but they are only a source of records and not the definition of audit evidence.

Information collected during the engagement planning stage may provide context and help define scope, but planning materials alone do not constitute the substantive records that substantiate conclusions.

Procedural test results obtained while performing audit work are part of the evidence collection process and contribute to the overall evidence, but they are examples of evidence rather than the definition of audit evidence.

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