Audit documentation should contain sufficient information to enable an experienced reviewer, who has had no previous connection with the attestation engagement, to ascertain from the audit documentation the evidence that supports the auditors' significant judgments and conclusions.
The audit needs to have as little information as possible.
mnli hypothesis: The audit needs to have as little information as possible. premise: Audit documentation should contain sufficient information to enable an experienced reviewer, who has had no previous connection with the attestation engagement, to ascertain from the audit documentation the evidence that supports the auditors' significant judgments and conclusions.