Is sufficient to have credit card statement if IRS audits you as an individual taxpayer?

A credit card statement shows only how much you paid and what company or organization was paid. It does not indicate whether you bought something that could legally be deducted. If the only issue in the audit is the amount of a transaction, a credit card statement will show this, but if the issue is whether you ate in a restaurant for business or for pleasure, the credit card statement will not help.

Generally no, since that only shows the amount paid and who it was paid to, not what it was for, so you need the receipts saying what it was for to prove that a deduction was legit.