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(b)You are also responsible for the audit of Moore Co,with a year ended 30 September 2010.The following notes have been left for your attention by the audit senior:

'Our audit testing performed so far on trade payables revealed some internal control defi ciencies.Supplier statement reconciliations have not always been performed by the client,and invoices were often not approved before payment.We have found a few errors in the payables ledger and the individual accounts of suppliers making up the trade payables balance,the total of which is material to the statement of fi nancial position.'

Required:

Recommend the further actions that should be taken by the auditor,and outline any reporting requirements in respect of the internal control defi ciencies identifi ed.(5 marks)