Miles Lawson, a registered auditor, believes the final summarisation is the easiest part of the audit if careful planning is followed throughout the engagement. He ensures that each segment of the audit is completed before he goes on to the next. When the last segment of the engagement is completed, he is finished with the audit. He believes this may cause each part of the audit to take a little longer, but he makes up for it by not having to do the final summarisation. Evaluate Lawson's approach.