According to ISA230 ,the auditor should prepare on a timely basis, audit documentation that provides:
*A sufficient appreciate record of the basis the auditor'sreport
*Evidence that the aud was performed in accordance with ISAs and applicable legal and regulatory requirements.
_The auditor should prepare the audit documentation so as to enable an experienced auditor, having no previous connection with the audit, to understand:
*Tge nature timing and extent of the audit procedures
*The results of the audit procedures and the audit evidence
*Significant matters arising during the audit and the conclusions reached
