It certainly can! I'm thinking that since you seem to get what you want from your calibration supplier, e.g. they give you all those things in their cal. reports (don't they?), the 'where appropriate' comes into play.
By the auditor saying you don't have sufficient data in your calibration purchasing document, without looking at the effectiveness (did you get what you wanted from your supplier) is an easy - but inadequate - reason for writing an nc. (IMHO)
By the auditor saying you don't have sufficient data in your calibration purchasing document, without looking at the effectiveness (did you get what you wanted from your supplier) is an easy - but inadequate - reason for writing an nc. (IMHO)

If no, can we file a claim that they pay as back to have it calibrated by other CSP accredited to ISO17025? Please advise.