Working paper documentation for test of controls should include $q,.$

the auditors' opinion of absolute assurance about control risk, and the basis for their conclusion $($e$.$g$.,$ underlying evidence$)$

comments on this year's audit by the prior auditor

the auditors" conclusion about control risk, and the basis for their conclusion $($e$.$g$.,$ underlying evidence$)$

all client$-$owned documents which will be returned to the client once audit fees are paid