Assume that the client’s internal controls over the recording and classifying of fixed-asset additions are considered deficient because the individual responsible for recording new acquisitions has inadequate technical training and limited experience in accounting.

REQUIRED
a. What level (high, medium, or low) would you assign to control risk? Why?
b. How will this situation affect the evidence you should accumulate in auditing property, plant, and equipment as compared with another audit in which the controls are excellent? Be as specific as possible.