For example, when this work includes examination of management's records, the audit documentation should describe those records so that an experienced reviewer would be able to examine those same records.
Experienced reviewers always need record descriptions in audit documentation.
mnli hypothesis: Experienced reviewers always need record descriptions in audit documentation. premise: For example, when this work includes examination of management's records, the audit documentation should describe those records so that an experienced reviewer would be able to examine those same records.