3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.
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Auditors that perform financial audits have to be proficient with 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 ) ) ) )
(ROOT (S (NP (NP (NNS Auditors)) (SBAR (WHNP (WDT that)) (S (VP (VBP perform) (SBAR (S (NP (JJ financial) (NN audits)) (VP (VBP have) (S (VP (TO to) (VP (VB be) (ADJP (JJ proficient) (PP (IN with) (NP (NNP AICPA) (NNS standards) (CC and) (NN guidance)))))))))))))) (VP (VBD contained) (PP (IN in) (NP (DT the) (NNPS SASs))))))