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(1) Do you agree with Cason Kellis’s decision to separate the internal control testing from the other phases of the audit? What do you believe Kellis meant if he actually suggested that internal control testing is a “waste of time? Do you agree? Defend your answer.(2) What implications, if any, should the poor results of the internal control tests have had for the year-end audit tests of BRIC? Was simply ignoring those tests for purposes of the year-end audit an appropriate decision?