An AuditEvent recording a create of a List resource for a given Patient, Encounter, and CarePlan.

{
  "resourceType" : "AuditEvent",
  "id" : "example-advanced-create",
  "type" : {
    "coding" : [{
      "system" : "http://hl7.org/fhir/restful-interaction",
      "code" : "create",
      "display" : "create"
    }]
  },
  "subtype" : [{
    "coding" : [{
      "system" : "http://terminology.hl7.org/CodeSystem/audit-event-type",
      "code" : "rest",
      "display" : "Restful Operation"
    }]
  }],
  "action" : "C",
  "severity" : "informational",
  "occurredDateTime" : "2020-04-29T09:49:00.000Z",
  "recorded" : "2020-04-29T09:49:00.000Z",
  "outcome" : {
    "code" : {
      "system" : "http://terminology.hl7.org/CodeSystem/audit-event-outcome",
      "code" : "0",
      "display" : "Success"
    }
  },
  "authorization" : [{
    "coding" : [{
      "system" : "http://terminology.hl7.org/CodeSystem/v3-ActReason",
      "code" : "TREAT"
    }]
  }],
  "basedOn" : [{
    "reference" : "CarePlan/example"
  }],
  "patient" : {
    "reference" : "Patient/example"
  },
  "encounter" : {
    "reference" : "Encounter/home"
  },
  "agent" : [{
    "type" : {
      "coding" : [{
        "system" : "http://dicom.nema.org/resources/ontology/DCM",
        "code" : "110153",
        "display" : "Source Role ID"
      }]
    },
    "who" : {
      "display" : "myMachine.example.org"
    },
    "requestor" : false,
    "networkUri" : "urn:ipv6:2001:0db8:85a3:0000:0000:8a2e:0370:7334"
  },
  {
    "type" : {
      "coding" : [{
        "system" : "http://dicom.nema.org/resources/ontology/DCM",
        "code" : "110152",
        "display" : "Destination Role ID"
      }]
    },
    "who" : {
      "reference" : "Device/example"
    },
    "requestor" : false,
    "networkUri" : "http://server.example.com/fhir"
  },
  {
    "type" : {
      "coding" : [{
        "system" : "http://terminology.hl7.org/CodeSystem/v3-ParticipationType",
        "code" : "INF",
        "display" : "Informant"
      }]
    },
    "who" : {
      "display" : "Betty Jones"
    },
    "requestor" : true
  }],
  "source" : {
    "site" : {
      "identifier" : {
        "value" : "http://server.example.com"
      }
    },
    "observer" : {
      "reference" : "Device/example"
    },
    "type" : [{
      "coding" : [{
        "system" : "http://terminology.hl7.org/CodeSystem/security-source-type",
        "code" : "4",
        "display" : "Application Server"
      }]
    }]
  },
  "entity" : [{
    "what" : {
      "reference" : "List/example"
    },
    "role" : {
      "coding" : [{
        "system" : "http://terminology.hl7.org/CodeSystem/object-role",
        "code" : "4",
        "display" : "Domain Resource"
      }]
    }
  }]
}