You have been employed as a new graduate in a small two-audit partner firm. A new client, Wiley Ltd, has approached one of the audit partners, James Cook. Wiley Ltd needs an audit done immediately and is prepared to pay the required fee upfront. James Cook accepts the audit. All the audit staff have already been assigned to other clients; James approached you to do the work. As a graduate, you have no previous experience; James gives you a two-hour brief on basic auditing and sends you to the new client Wiley Ltd, with a copy of the audit program from another small client to use as the basis of his work. You are instructed to bring the working papers back to James when finished.

Required Indicate which quality control guidelines have been breached and why its a breach.