You are the Senior Auditor on the external audit of Big Cushion Enterprises, a pillow manufacturing company in Victoriaville, Quebec. Big Cushion Enterprises' year-end is December 31^st. Today is November 18^th, and you have commenced the audit. Your Staff Auditor is asking what the advantages are of performing work before year-end. What do you tell her? And what is the specific audit term for doing preliminary work prior to the year-end?