Given '3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.', does 'Auditors do not need to be proficient in AICPA standards ' present an opposing view?
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 