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The auditor should document the following:

 The discussion among members of the audit team regarding the susceptibility of the entity’s financial statements to material misstatement due to error or fraud, including how and when the discussion occurred, the subject matter discussed, the audit team members who participated, and significant decisions reached concerning planned responses at the financial statement and relevant assertion levels.

 Key elements of the understanding obtained regarding each of the aspects of the entity and its environment, including each of the five components of internal control, to assess the risks of material misstatement of the financial statements, the sources of information from which the understanding was obtained, and the risk assessment procedures.

 The risks identified as significant risks.

 The assessment of the risks of material misstatement both at the financial statement level and at the relevant assertion level and the basis for the assessment.

(AU-C 315.33)