Donald Knuth, the author of the influential series the Art of Computer Programming, provides a definition of art and science that doesn't maybe capture the full meaning of the words but is still insightful:Even traditional art (music, paint, sculpture, jewellery...) has a set of methodologies that can be scientific. Since they deal with material realities, those material realities can be analized, measured, designed and repeated. Of course there is variation and originality, but that originality also has a material basis that can be re-analized. Those reasons are precisely why art creation can be tough and is, indeed, tought.
In this sense, some aspects of audio engineering are understood so well that they can be reliably programmed as algorithms, and some aspects are more like art, the soundstage of headphones for example.Science is knowledge which we understand so well that we can teach it to a computer; and if we don't fully understand something, it is an art to deal with it.
Donald Knuth also told a fun quip about mathematical proofs: "Beware of bugs in the above code; I have only proved it correct, not tried it."
In practice, mathematical proofs alone leave doubt whether there is still a mistake somewhere, and certainty has to be supplemented with practical testing, combining both inductive and deductive knowledge.