You are the auditor manager on the Piper Ltd audit engagement. You are attending a team meeting with your auditor senior and junior associate. The junior associate expressed the following concern: "We found that we were running out of time to complete our audit procedures. The audit senior advised that we should reduce the sample sizes used in our tests as a way of saving time. He also suggested that we should select items which would be quick to audit when carrying out audit sampling." Required a) Evaluate the junior associate's concern. (4 marks)