Nature Of Audit Documentation

1

Evidence of Planning  and performed accordance with SAs

It is nature of the documentation to provide

Evidence that the audit was planned and performed in accordance with SAs and and applicable legal and regulatory requirements.

2

Evidence for

Basis for the conclusion

It is nature of documentation to provide abasis to form opinon by the auditor. Documnetaion provides a basis to make  conclusion about the achievement of the overall objectives of the auditor.