If the audit firm is performing an integrated audit for a public company,

there is an expectation that the auditor will test controls in order to support an opinion on internal Control over Financial Reporting $($ICFR$)$

the auditor should request the assistance of the prior auditor the audit should be conducted in conjunction with the internal auditors there is an expectation that the auditor will audit the financial statements only in order to support an opinion on ICFR