Assume that the audit partner has now approved the PM level to be used on the audit, and the audit manager has instructed the audit team to: 

-perform detailed substantive procedures on all Statement of Financial Position and Statement of Comprehensive Income items which are greater than PM level, and 

-perform analytical procedures on all Statement of Financial Position and Statement of Comprehensive Income items which are less than PM level.

Identify four (4) flaws in the audit manager’s instructions. Make use of examples in your discussion.