Taking '3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.' as a given, does it logically imply 'Auditors that perform financial audits have to be proficient with AICPA standards and guidance contained in the SASs'
3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.###Auditors that perform financial audits have to be proficient with AICPA standards and guidance contained in the SASs