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 do not need to be proficient in AICPA standards 
3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.###Auditors do not need to be proficient in AICPA standards 