You are the audit partner for Alexander & Associates and have been recently engaged by Sparkle Ltd to audit the financial report for the year ended 30 June 2018. In a planning meeting held with Sparkles management, one executive suggested that the audit work be divided among three audit staff members in order to minimise audit time, avoid duplication of staff effort and reduce interference with company operations. She suggested that one member of your audit team should examine asset accounts, a second should examine liability accounts and the third should examine revenue and expense account.

Required:

1. Discuss whether it is appropriate for the auditor to follow a clients suggestions concerning the conduct of an audit.
2. Identify three reasons why audit work should not be assigned solely according to asset, liability and revenue and expense categories.