Angela, a recent graduate of SenecaCollege, was hired by the very busy audit firm, Pascal & Galileo. Her first day was January 5, 2022. She was immediately sent to a client and assigned to the accounts payable section. This was Angela's first job as an auditor.

At first, she was concerned that she did not know what she was doing but found that the audit checklists were fairly easy to follow, especially considering that she had last year's audit working papers as a guide. When she finished accounts payable, Angela was assigned some expense sections. The checklists were less helpful. When she tried to ask her supervisor, she told her she was busy, and the team was running late. Angela again looked at what was done the prior year and tried to duplicate that work.

On the final day of the audit, the engagement partner came in to review the work. Angela did not hear of any problems with her work, so she assumed everything was fine. On Monday, she would start with a new client.

Required:

Briefly discuss two elements of quality control in this case.