If you're writing a scripting language, then it's easy.
Just write your if keyword in such a way that when a condition is not true you walk the AST of the then block and dump it as 'Not doing this, that or the other because of condition1', or whatever you need.
But, more generally, this seems to be a barking mad thing to want to do. What are you going to do about nested ifs? Case statements? Loops? "None of these functions got executed because the loop terminated". If you continue down that road you could well end up with a situation where the audit information swamps the test output, which is in nobody's best interest. Any auditor worth their pay is going to be able to do a far better job of auditing by reading the code than they are by examining the entrails of a run trace.
How about "None of these functions got run, because nobody executed the script"?
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