The first-year auditor on the engagement has suggested that since no exceptions were detected in previous years, no work on internalcontrols is required because last year's evidence will be sufficient

a. Explain why the first-year auditor's suggestion may or may not be appropriate and outline what work isrequired.

b. Explain the concept of benchmarking. Why is it appropriate for an auditor to use a benchmarking audit strategy that uses information from tests of control performed in prior years?