1. The auditor shall include in the audit documentation:

  1. The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing and extent of the further audit procedures performed;
  2. The linkage of those procedures with the assessed risks at the assertion level; and
  3. The results of the audit procedures, including the conclusions where these are not otherwise clear.

2. If the auditor plans to use audit evidence about the operating effectiveness of controls obtained in previous audits, the auditor shall include in the audit documentation the conclusions reached about relying on such controls that were tested in a previous audit.
3. The auditor’s documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records.