<prompt> Translate the following text to EnglishKatika hali ambapo hakuna ripoti ya ukaguzi, wakaguzi wanapaswa pia kuandika kumbukumbu kwa ajili ya rekodi ambayo muhtasari matokeo ya kazi hadi tarehe ya kukomesha na kueleza kwa nini ukaguzi ilikuwa kukomeshwa.  <response>: In the absence of an audit report, auditors should also write a memorandum for the record that summarizes the results of the work to the date of termination and explains why the audit was terminated. 