You Decide: Can auditors rely on client personnel to assist them with their audit?

Should external auditors do all audit procedures themselves, or should the relationship between the auditor and the client be more friendly? You have just graduated from college and are now working as an auditor for a public accounting firm. Your first client is a major shipping company on the west coast that specializes in sending goods to China.

As part of your first assignment, you are asked to count the number of metal containers in the storage warehouse and also verify their contents. As you begin, the warehouse manager

(and long-time friend of the firm) comes to you and says, “Don’t worry about looking inside the containers. Our guys did that last week and we are running low on time.” What should you do?