The quantity, type, and content of audit documentation is a matter of the auditors' professional judgment.
The character of the audit documentation is totally up to the judgement of the auditor.
There are many restrictions on what the auditor can include in the documentations.
a man surfer on a white surfboard riding a large wave
An eagle flies high over the forest.
Vishnu is the god of death.
she's frustrated, we can see that
The informer is a pro-IRA film.
sheeps are checked by man.