It is mandatory for auditors to obtain an understanding of a client's internal controls for every audit engagement. Therefore, even if an auditor decides not to rely on internal controls in the audit, the auditor is required to obtain an understanding of internal control systems. Required:Cases study: testing of bank reconciliation controls You have a new client "Merticorona Ltd" operating in a retail industry. You are testing the quality of the firm's control systems on its bank accounts. After you interview the bank's management, you find that both the staff member performing the bank reconciliations and the supervisor have taken a long leave and the staff who replace them did have experience doing their jobs