What is meant by audit documentation? What are objectives of an independent auditor in accordance with SA 230?

Audit documentation refers to the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached. The objective of the auditor in accordance with SA 230 is to prepare documentation that provides: (i) A sufficient and appropriate record of the basis for the auditor's report and (ii) Evidence that the audit was planned and performed in accordance with SAs and applicable legal and regulatory requirements.