Explain why junior auditor suggestion is not appropriate

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Question - Neko & Partners audit firm has audited Wira Coast council for two years, performing both a statutory audit of the financial reports and a compliance audit for the government department in charge of local councils' landfill waste disposal sites. In all previous control testing, no exceptions were detected. The junior auditor on the engagement has suggested that no work on internal controls is required because last year's evidence will be sufficient.

Required - Explain why the junior auditor's suggestion is not appropriate.

Reference no: EM132943792

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