Carla has been asked to join the team responsible for designing the audit program for a new client, Gaskin Industries Ltd. (Gaskin), a manufacturing and wholesaling firm. Gaskin recently went public and is now listed on the Toronto Stock Exchange. Carla has worked for the audit firm for a year and received a very high performance rating from her supervisors on the previous year's audit of Bryson Ltd. (Bryson), a firm that provides marketing and other consulting services. Gaskin and Bryson have total revenue of approximately the same amount, so Carla feels confident that she can apply her knowledge to the new audit. She takes a copy of the audit program for Bryson to the first meeting, intending to suggest they use it as the basis for the audit program for Gaskin. Carla thinks that the Gaskin audit program could use the same substantive procedures they used on the Bryson audit.
Required
List some of the problems with Carla's idea of using Bryson's audit program as a basis for designing substantive procedures for Gaskin.