PCAOB AS 2201: the clauses the checker cites

What the external auditor does under this standard (context, not a reading of your rows):

Entity-level controls, period-end. Requirements include (a) evaluate Entity-Level Controls including control environment, risk assessment, monitoring, information, communication, COSO components, (b) evaluate the Period-End Financial Reporting Process including procedures used to enter transactions, initiate, authorise, record, process, report period-end financial information, (c) consider IT general controls, IT application controls, (d) consider management override, tone at the top, governance, ethics, (e) document evaluation including significant findings, conclusions, (f) determine extent, nature of further testing based on entity-level conclusions.

What the external auditor does under this standard (context, not a reading of your rows):

Walkthroughs, selection, design effectiveness. Requirements include (a) perform Walkthroughs of significant transaction flows to confirm understanding of controls, identify control points, (b) Selecting Controls to Test focused on controls that sufficiently address the risk of misstatement to each relevant assertion, (c) evaluate Design Effectiveness via inquiry, observation, walkthrough, inspection, (d) determine whether the company's controls if operating as prescribed by persons possessing necessary authority, competence would satisfy the company's control objectives, (e) document understanding, selection rationale, design conclusions, (f) update design conclusions as controls or processes change.

What the external auditor does under this standard (context, not a reading of your rows):

Operating effectiveness. Requirements include (a) test Operating Effectiveness of controls that are sufficiently important to address assertion-level risk, (b) determine Nature of Tests including inquiry, observation, inspection of relevant documentation, reperformance, (c) determine Timing of Tests including interim, roll-forward, period-end procedures, (d) determine Extent of tests including sample size, selection method, considering frequency, control type, reliance on automation, (e) use evidence from other parties including internal audit, management testing where appropriate per AS 2605, (f) document tests, results, conclusions including sample selection, (g) consider IT general controls reliance for automated controls.