You are meeting with executives of Comal Cosmetics Corporation to arrange your firm's engagement to audit the corporation's financial statements for the year ended December 31, 19X8. One executive suggested that the audit work be divided among three audit staff members so one person would examine asset accounts, a second would examine liability accounts, and the third would examine income and expense accounts, to minimize audit time, avoid duplication of staff effort, and curtail interference with company operations.

1. To what extent should a CPA follow the client's suggestions for the conduct of the audit?

2. List and discuss the reasons why audit work should not be assigned solely according to asset, liability, and income and expense categories.