PCAOB Standard AS 1215, “Audit Documentation,” states that audit documentation must be prepared in sufficient detail with respect to stating its purpose, source, and the conclusions that the auditor is reaching based on that evidence. The PCAOB is also insistent that the auditor clearly organizes the documentation so that potential future inspectors can link it to judgments and decisions. The PCAOB considers adequate documentation critically important.

a. What characteristics should documentation possess according to AS 1215? 

b. AS 1215 also discusses the importance of drafting documentation so that an experienced auditor can understand it. What requirements does AS 1215 state in this regard?