What should be included in the request for documents during the planning phase?

During the planning phase of an audit, it is essential to gather comprehensive information about the auditee's operations, risks, and controls. This includes documents that reflect the development of the auditee's risk assessment and their relevant Anti-Fraud Control (AFC) program. Understanding how the auditee assesses and manages risks is crucial as it provides insight into the effectiveness of their internal controls and the potential areas that might require more in-depth examination during the audit. Such documents typically include risk assessments, fraud risk assessments, and details related to any AFC programs implemented by the organization.

In contrast, while financial statements, meeting minutes, emails, and previous audit reports may contain useful information, they do not represent the core elements necessary for understanding the auditee's risk framework and control mechanisms at this initial stage. Financial statements provide a snapshot of financial health, meeting minutes and emails may offer operational insights, and previous audit reports can indicate past issues but do not directly inform the current risk landscape in the context of AFC. Thus, the correct choice focuses on the most relevant documents that will shape the audit's direction and focus on risk evaluation.