Jane Is a Sole Practitioner Operating Out of a Local

Essay

Jane is a sole practitioner operating out of a local office.She is part of a regional group of firms and occasionally does small audits with the assistance of one staff person.Using automated working paper software,she runs a standard set of analytical review calculations for each audit,then puts them in the working paper file.She does not look at the analytical review process again.
Since most of her audit clients have no internal controls,she then calculates materiality and conducts a substantive audit.She prefers to do more substantive testing rather than having to do all kinds of work with internal controls.
Required:
What is wrong with Jane's audit approach?