We give a new proof of the fact that the eigenvalues at corresponding periodic orbits forms a complete set of invariants for the smooth conjugacy of low dimensional Anosov systems. We also show that, if a homeomorphism conjugating two smooth low dimensional Anosov systems is absolutely continuous, then it is as smooth as the maps. We furthermore prove generalizations of these facts for non-uniformly hyperbolic systems as well as extensions and counterexamples in higher dimensions.