10.22 Jayne Rydell is the auditor of Big Spanners Ltd. At the planning stage of the audit, the internal

controls were documented and the preliminary assessment of internal controls suggested that they were

effective. The audit strategy was established and required performing tests of controls followed by

reduced substantive testing. When the tests of controls were completed, it became clear that some of

the internal controls did not operate during the period in the way that they were recorded, and areas of

significant control weakness existed. As a result, the audit strategy needs to be amended to extend

substantive testing in those areas where no evidence has been obtained from the tests of controls.

Required

What are Jayne's obligations for reporting detected weaknesses in the internal control system of Big

Spanners Ltd?