MCq

You are audit senior for audit of Hawk co. Hawk manufactures kites which it sells via its website directly to customers. Hawk has a year end of 31 dec and you are currently planning the audit
The following notes were taken by audit manager during a planning meeting with the finance director of Hawk
In Oct the financial controller of Hawk was dismissed. he had been employed by company for over 20 years and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance dept team. In addition purchase ledger supervisor left in Aug and a replacement has only been appointed in last week. However for this period no supplier statement reconciliations or purchase ledger control account reconciliation were performed. As part of planning process you intend to perform analytical procedures using the latest management accounts

Which of the following statement is not true in relation to lack of supplier statement reconciliations?

a)Auditor should perform supplier statement reconciliation for Aug to Dec
b)there is increased risk of misstatement of trade payable
c)misstatements in the purchase accrual balance may go undetected
d)increased substantive testing will need to be performed over purchase and parables

Sir correct ans is a but please can you explain me? Also why auditor should not perform supplier statement reconciliation for Aug to Dec. Auditors perform supplier statement reconciliation as part of substantive procedures na?