Are you a "pirate" software user, for losing the original receipt?

I reviewed the contracts, and concluded that it appears just about every person and organization would be using "pirated" software, according to contracts and audit practices of the BSA (www.bsa.org), and Microsoft. That because, in an audit, it appears that a receipt for absolutely all software is required, not only the COA, or Certificate of Authenticity, aka "serial number sticker", an original CD, and manuals. Why, just about everyone has trouble locating the receipt, in many cases the COA and CD as well, and thus becomes a "software pirate" in an audit, exposed to exactly the same liabilities as anyone who had actually been using copied software. I wonder now if this is true, or simply an overly rigid understanding of how audits actually take place.