Not explained -audit

Hello, i was studying audit documentation (becker) then moved to questions, audit documentation that can be shared with third parties are not explained in the vedios/slides however are included in questions, am i missing something, please advise

Hello, i was studying audit documentation (becker) then moved to questions, audit documentation that can be shared with third parties are not explained in the vedios/slides however are included in questions, am i missing something, please advise