Question: Internal controls from prior year. The junior auditor on the engagement has suggested that, since there were no exceptions detected in previous years, no work

Internal controls from prior year.

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. The senior auditor accepts the suggestion because it is a good example of benchmarking.

Required

Explain why the junior auditor's suggestion is not appropriate and outline what work is required.

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