When assessing control risk, an auditor is required to document the auditor's:

Understanding of the Entity's Control Environment | Basis for the Auditor's Risk Assessment

(1) Yes No

(2) No Yes

(3) Yes Yes

(4) No No

*Note: The first column of Y/N is for Understanding of the Entity's Control Environment, and the second column is for Basis of the Auditor's Risk Assessment.