According to the Standards of Auditing, the "Documentation" aspect is dealt with:

SA 230 provides guidance on the principles and procedures related to audit documentation. It outlines the requirements for auditors to prepare and retain adequate documentation to support their audit findings and conclusions. The documentation serves as evidence of the work performed, the audit evidence obtained, and the conclusions reached during the audit process. Proper documentation ensures that the audit is well-documented and facilitates review and quality control procedures.