BBB auditors have been the auditor on the Wild Ride Theme Park for the past two years. They have completed both the financial audit and the audit for the Department of Sport and Leisure, stating that the business has adhered to the Theme Park Regulations. Wild Ride Theme Park has requested that BBB undertake both the financial statement audit and the compliance audit engagement for the current year. In each of the previous two years, BBB has tested all of Wild Ride Theme Park’s internal controls relevant to ensuring compliance with the Regulations. There have been no exceptions detected in this testing of controls in the past two years. A combined approach is also planned for the current year. 

Required 

The junior auditor on the engagement has suggested that, since there were no exceptions detected in previous years, no work on internal controls is required because last year’s evidence will be sufficient. Explain why the junior auditor’s suggestion is not appropriate.