Frances Ann Amog, a CPA, is employed by Magan Dha Kha and Co. (MDKC). Frances is a partner, and her cluster is engaged in an audit of the financial statements of Hindi Kaya Corporation (HKC). During the preliminary conference with HKC's audit committee, one of the committee members made the following suggestions to Ms. Amog: - That last year's audit was finished by MDKC on time, but HKC is requesting for a shorter audit period this year. - That last year's audit work be divided among more team members this year. Last year's audit involved three audit associates. For this year, four members should be included. HKC is willing to pay for any additional costs it may entail. - That one associate should be working auditing current assets and current liabilities; another associate should focus on property and equipment and non-current liabilities; another associate should focus on the minutes of the board's meetings and the shareholders' equity accounts; and the last associate will audit the income and expense accounts. Requirements: Answer the ff: 1. To what extent should Ms. Amog follow HKC's suggestions regarding the manner in which the audit is to be conducted? 2. Explain why the audit work should not be distributed in the manner suggested by HKC's audit committee