Does accepting '3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.' as true logically compel one to accept '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 