Carla has been asked to join the team responsible for designing the audit program for a new client, Gaskin Industries Inc. (Gaskin), a manufacturing and wholesaling firm. Gaskin recently went public and is now listed on the New York Stock Exchange. Carla has worked for the audit firm for a year and received a very high performance rating from her supervisors on last year's audit of Bryson LLP (Bryson), a private firm that provides marketing and other consulting services. Gaskin and Bryson have total revenue of approximately the same amount, so Carla feels confident she can apply her knowledge to the new audit. She takes a copy of the audit program for Bryson along to the first meeting, intending to suggest they use it as the basis for the audit program for Gaskin. Carla thinks the Gaskin audit program could use the same substantive procedures that were used on the Bryson audit.

Required

Discuss the problems with Carla's idea of using Bryson's audit program as a basis for designing substantive procedures for Gaskin.