Conversations between the board of directors of Binny Ltd and the engagement partner of the financial audit, Seppe Del Santo, have revealed that Binny uses three legal firms. Ball and Partners performs all legal work related to property transfers, mortgages and planning applications. Brown and Associates handle all employment matters, such as claims for unfair dismissal and complex employment contracts. Zimmerman and Co. are retained for all other matters such as agreements relating to products and suppliers and any international matters.

Required

(a) What type of communication should Seppe and his audit team have with each legal firm? Explain.

(b) What procedures could Seppe perform to discover if any other legal firms have performed work for Binny during the financial year?