$.$ Although the$$ quantity, type, and content of audit documentation will vary with the$$ circumstances, audit documentation generally will include the

$1.$

auditing procedures followed and the testing performed in obtaining audit evidence.

$2.$

$$auditor$\text{'}$s comments concerning the efficiency and competence of client management personnel.

$3.$

evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit.

$4.$

copies of those client records examined by the auditor during the course of the engagement.

$1.$

evidence supporting financial statements.

$2.$