Audit document in substantive terms means:

<p style="text-align:left;"><span><span>A -</span> <span>the need for a</span> <span>signature</span> <span>on a</span> <span>document</span></span></p> <p style="text-align:left;"><span><span>B</span> <span>-</span> <span>to carry a</span> <span>document</span> <span>history</span></span></p> <p style="text-align:left;"><span><span>C</span> <span>-</span> <span>That the</span> <span>correspond to</span> <span>the contents of</span> <span>the document with</span> <span>the</span></span></p> <p style="text-align:left;"><span><span> nature of</span> <span>the company's business</span></span></p> <p style="text-align:left;"><span><span>D</span> <span>-</span> <span>not</span> <span>biased</span> <span>the auditor</span> <span>during the</span> <span>audited</span> <span>document</span></span></p>