you are an audit senior at the accounting firnm of Court & Partners in Sydney. The firm has recently won the audit of a small manufacturing firm located in bankstown and you have been given the job. The audit partner in the planning meeting tells you not to worry about the controls because the firm is quite small, and based on his experiences of firms of this size, controls are mostly poor and it is not even worth looking at them. Required (a) comment on the audit partners advice. (b) Discuss any special considerations in evaluating and relying on controls in small firms