Audit and research are activities which have some characteristics in common and others which are rather different. This paper presents working definitions of each process and then examines their attributes and interrelationships in some detail. Areas covered include their purposes, what types of process they are, their theoretical bases, the methods used in each, sampling, the use of findings, confidentiality and the time frame of each. If nurses are to use or undertake research and/or audit appropriately in their practice, it is important that the similarities and differences between the two are clear.