Reviewing Company's Annual General Meeting minutes & resolutions, Directors' Meeting minutes & resolutions, Audit Committee Meeting minutes & resolutions is part of the audit work steps.
By reviewing the Company's minutes & resolutions, the auditor will be able to know the latest development / recent changes to the Company's financial and operational positions. Changes in business directions will be discussed over the Company's meetings and documented accordingly.
Hence, the Company's minutes & resolutions serve as a good audit evidence for auditor to gain understanding of the Company's business and it should be filed in appropriately.
The auditors, usually, will visit the Company's corporate secretary office to obtain the Company's minutes & resolutions.