You are a manager with a public accounting firm. In the course of reviewing a file prepared by a new senior staff accountant, you notice there is no letter to the client concern¬ ing weaknesses in internal control over purchases and pay¬ ments. You also note that the senior commented in the file that she had obtained the necessary understanding of inter¬ nal control over purchases and payments to plan the audit and found internal control to be so weak that she planned to assess control risk assessment at maximum. When you ask her about the apparent lack of communication, she says no letter was sent because she did not think the requirements of Section 5220 of the CICA Assurance Handbook applied.

Required Prepare a response to the senior explaining why you (and your firm) believe that such a letter is required by Section 5220 of the Handbook.