It is August 2021 and the first audit for Apricot Industries with your audit firm for the 2020–21 year is almost complete. Prior to reaching your final conclusions, you are reviewing the working papers for the year ended 30 June 2021. The material bank loan with Statewide Bank was extended in September 2020 for another 12 months.

Required

Given the history of the bank loan, outline two types of documentation you would expect to see included in the audit file to provide audit evidence that this year’s financial report can be prepared on a going concern basis.