To identify the incorrect statement about audit documentation, let's analyze each option:

1. **Audit documentation includes audit programmes.**
   This statement is correct. Audit documentation typically involves the recording of audit evidence, procedures, and conclusions, which includes audit programs that outline the nature, timing, and extent of audit procedures.
2. **Audit file and audit documentation are the same.**
   This statement is incorrect. The "audit file" is a compilation of working papers and documentation related to a particular audit engagement. While it contains audit documentation, the two terms are not synonymous. An audit file is a subset or collection of audit documentation.
3. **Audit documentation includes summaries of significant matters.**
   This statement is correct. Summaries of significant matters form an essential part of audit documentation, providing a concise review and reference to issues and conclusions during the audit.
4. **Audit documentation may be recorded on paper or electronic or any other media.**
   This statement is correct. Modern audit standards accept audit documentation in various formats, including paper, electronic, and other media, as technological advancements allow for diverse record-keeping methods.

Given this analysis, the statement "Audit file and audit documentation are the same." is incorrect because it inaccurately equates "audit file" with "audit documentation" as a whole. The audit file is just a part of audit documentation.