Explanation:

- Audit Evidence: This is the information collected by an auditor to support their findings and opinions. It includes documents, records, and observable behaviors related to financial statements. However, it doesn't refer to the methods used to collect this information.

- Audit Tools: These are the instruments or software used during the auditing process to assist in data collection and analysis. While helpful, tools are not the methods themselves.

- Audit Planning: This refers to the strategy and scheduling of an audit. It involves step-by-step instructions on how to conduct the audit but doesn’t focus exclusively on evidence collection methods.

- Audit Technique: This refers to the specific methods and practices used by auditors to gather and evaluate evidence. It encompasses the procedures applied in various audit situations.