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Software Quality Assurance (SQA) is a technique to help achieve quality.  SQA fits in between the buyer and the developer, seeking to assure that what was contracted for is actually being accomplished.  It attempts to identify and elimate the causes of poor quality.

An effective SQA should be independent of the development organization, not involved with the engineering process, but audits it.

Software Quality Engineering (SQE) on the other hand is part of the engineering process.  It combines both Sofware Engineering with collaboration of SQA  in identifying and removing quality bottlenecks.  Essentially it is work performed by software engineers to engineer quality into the product, while SQA is auditing of the processes and products of engineers to validate that quality has been engineered into the product.