3 Accordingly, auditors performing financial audits need to be proficient in applying the 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 ) ) ) ) ) . ) )
(ROOT (S (LST (LS 3)) (S (ADVP (RB Accordingly)) (, ,) (NP (NP (NNS auditors)) (VP (VBG performing) (NP (JJ financial) (NN audits)))) (VP (VBP need) (S (VP (TO to) (VP (VB be) (ADJP (JJ proficient) (PP (IN in) (S (VP (VBG applying) (NP (DT the) (NNP AICPA) (NNS standards))))))))))) (CC and) (S (NP (NN guidance)) (VP (VBD contained) (PP (IN in) (NP (DT the) (NNPS SASs))))) (. .)))
Auditors must have many qualifications
( Auditors ( must ( have ( many qualifications ) ) ) )
(ROOT (S (NP (NNS Auditors)) (VP (MD must) (VP (VB have) (NP (JJ many) (NNS qualifications))))))