Long Question - Programa (8 marks) It is time to start the field work on Palliser Plumbing Services. You are the senior auditor. The junior auditor has obtained the list of procedures to be performed on the year end dollar balance of accounts receivable. He wants you to do the tests of the internal controls for sales/receivables while he tests the dollar values. He says this will speed up the audit and save time. REQUIRED: 1. Briefly describe the two (2) main kinds of audit programs. (2 marks each) 2. Describe the flaw in the junior auditor's suggestion. (You may do this by describing how the audit program SHOULD be used.) (4 marks)