PCAOB Auditing Standard No. 3 AS3, Audit Documentation, requires that audit engagement documentation should include a list of all EXCEPT:

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PCAOB Auditing Standard No. 3 AS3 requires that the audit engagement documentation should include a list of significant fraud risk factors, the auditor's response to those risks, and the results of the auditor's related procedures. However, it does not require a list of internal controls.