Hm? I hear that audit documentation should be stored for some 7 years before it can be destroyed. It must why the answer in today?s comic makes sense. Although the documentation is not like wine as it would not gain in value with time, there is something that makes it valuable which is not the invoice for audit work. The most important is that part of the documentation that applies to verification of the most difficult parts of the financial statements, such as deferred tax, cash flows or impairment tests.  That devours most of the time and calories of auditors so no wonder that it gives lots of calories back when destroyed.