Zamor Phillips has recently been employed by the Auditing firm ARLB Ltd. He has been assigned to the team that will be auditing the financial statements of Barnett's Media Ltd. for the year ending 31 December 2020. At the planning meeting, attended by all members of the audit team, the Audit Manager confirmed that the firm would adopt a risk-based approach to the audit, and for the benefit of the junior members of the team, he explained the use of the audit risk model comprising inherent risk, control risk and detection risk. The Audit Manager also highlighted the three primary reasons for obtaining a good understanding of the client's industry. The manager also explained in depth the purpose and objective of working papers and the importance of preparing good working papers. He emphasized that the working papers need to be properly completed, to include the appropriate headers. Required: (d) Explain who has ownership of the audit files, and list five (5) items that should be included on the header in connection with the audit of the financial statements of Barnett's Media Ltd.