<prompt> Translate the following text to EnglishMfanyakazi wa ukaguzi wa fedha anapaswa kuandaa hati za ukaguzi wa fedha kwa ajili ya tathmini ya hatari, na wakati wa kuamua kuwa kuna hatari, hati hizo zinapaswa kujumuisha:  <response>: Auditors should include audit documentation on their assessment of risk, and, when risk factors are identified as being present, the documentation should include 