Access, structure and content
First check that intended public pages are available. Then review their relationships and preferred addresses. Finally, read the content against the actual question it claims to answer. Keep a reproducible example for each issue.
Experience and evidence
The fourth part is the visitor journey across devices; the fifth is the evidence behind your conclusions. Record observations separately from hypotheses so the person doing the work knows what still needs investigating.
Make the handover actionable
For each finding, include the affected page, the expected behavior and a proposed verification step. Group repeated problems by their underlying cause. A short, prioritized report is easier to use than an unfiltered export of warnings.