The following conversation took place between two auditors (AJ and MB) who work at the same public accounting firm (BKK):

AJ: Hey Mitch, I didn't know that you used to work for another public accounting firm before you started to work at Boritz, Kao, Kadous & Co., LLP (BKK)?

MB: Yeah, before coming over to BKK, for about nine months I used to work at a small public accounting firm.

AJ:Did you like working there?

MB: It was great. Almost no supervision, no stress. Best job I ever had.

AJ: So why did you come to BKK?

MB: There was some kind of a practice inspection and the two partners who run the firm got into a lot of trouble. There were rumors that CPA may shut the place down. I felt it was the right time to look for another job.But sometimes I miss that place.

AJ: Why?

MB: The money wasn't great, but really chill atmosphere. The two partners were close to retirement, and were almost never in the office. The managers were cool, not like here at BKK.While I was assigned to challenging jobs, the work was much simpler. All I had to do was follow last year's files and do the same work. Plus, I used to go to clients alone. No one watched and bothered me.

AJ: You used to go to the clients alone?

MB: Yeah, I loved it. Beats having Fran or Leslie always look over my shoulder, checking what I am doing, making sure it's done right.

AJ: But how did you know what to do, if you were alone at the client?

MB: I just followed last year's file. Lots of copy-pasting. If I didn't understand something, I just skipped it. I think in my entire nine months there I got like one or two review notes from the two managers. Who were usually nowhere to be found. So, it's not like anyone cared what I did or didn't do.

AJ: Wow, that's really different than how things are run at BKK.

MB: Yeah. Very different. Also, my work computer didn't have any web browsing restrictions.I could access Facebook, watch YouTube and Netflix on my work computer. Not like here at BKK, where almost every website is restricted.

AJ: Yeah, I hate the web browsing restrictions as well.

Required

a)Identify two performance responsibilities which the two partners and managers at the small public accounting failed to perform. Explain how this could impact audit quality.(3 marks)

b) Identify three elements of quality control which were missing at the small public accounting firm where Mitch used to work. (3 marks)