DOCUMENTATION :

“The skill of an accountant can always be ascertained by an inspection of his working papers.”— Robert H.
Montgomery, Montgomery’s Auditing, 1912

Meaning of Documentation

The word “document” is used to refer to a written or printed paper that bears the original, official, or legal form of something and can be used to furnish decisive evidence or information. “Documentation” refers to the act or an instance of the supplying of documents or supporting references or records.

“Documentation” refers to the working papers prepared or obtained by the auditor and retained by him, in connection with the performance of the audit.