Final answer:
The requirement by Breaux & Co. CPAs for audit documentation to indicate the preparer and reviewer provides evidence of adequate planning and supervision.
Step-by-step explanation:
The requirement by Breaux & Co. CPAs for all audit documentation to indicate the identity of the preparer and the reviewer provides evidence relating to adequate planning and supervision. This procedure ensures that there is a system in place to oversee the audit process and verify the work of the preparer. It helps ensure that the audit is properly planned and executed, with sufficient oversight and direction.