One of the most important documentation principles of Sarbanes Oxley is that audit documentation must demonstrate that the work was done. Really, how does one demonstrate audit work done. Well, there are three guiding principles for audit work done. Auditor's documentation must have-

1. Procedures Performed
2. Evidence Obtained
3. Conclusions Reached

The above three guiding principles also appear in SAS 96 on Audit
Documentation. For a third person to understand the audit work performed, it is very important that the audit work has all three of the above attributes. Procedures performed lay down what exactly was attempted to be done by the auditors. The second principle stresses on the evidence that was obtained as part of the procedures. The third and final principle talks about the conclusions the auditor reached based on the procedures performed and evidence obtained. If the audit documentation meets the above three criteria, then one can reasonably presume that audit work is done.

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