Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) and applicable legal and regulatory requirements. It also serves other purposes, such as assisting the engagement team in planning and performing the audit and assisting members responsible for supervision to direct and supervise the audit work and discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor’s opinion, “The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.” Audit documentation also supports the auditor's judgments should a lawsuit arise where the auditor is called on to support that professional standards were followed.