<prompt> Translate the following text to EnglishKatika hali kama hizo, wakaguzi wanapaswa pia kujumuisha nyaraka za ukaguzi kuhusu sababu zao za kuhitimisha kwamba taratibu za ukaguzi zilizopangwa zimetengenezwa kwa ufanisi kufikia malengo maalum ya ukaguzi.  <response>: In such circumstances, auditors should also include audit documentation regarding their reasons for concluding that the planned audit procedures are effectively designed to achieve specific audit objectives. 