Is there a lack of direct logical connection between the premise and the hypothesis? Premise: 3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs. Hypothesis: 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