Thus, whereas AICPA standards cite two main purposes of audit documentation--providing the principal support for the audit report and aiding auditors in performing and supervising the audit--audit documentation serves an additional purpose in audits performed in accordance with GAGAS.
Back in the 1980s, AICPA standards and GAGAS were virtually identical.
mnli hypothesis: Back in the 1980s, AICPA standards and GAGAS were virtually identical. premise: Thus, whereas AICPA standards cite two main purposes of audit documentation--providing the principal support for the audit report and aiding auditors in performing and supervising the audit--audit documentation serves an additional purpose in audits performed in accordance with GAGAS.