After completing his auditing course with a grade of D-, a student was so excited about a career in auditing that he opened an office and began to solicit clients, even though he had not yet taken the CPA examination. His first client was a small hardware store owned by his father. D. Minus hired several accounting students to assist him in the audit. They spent several days checking the clerical accuracy of the general ledger and found no errors. Based on this work, D. Minus issued an audit report that stated that the accounting records were accurate. Attached to the report was a trial balance of the accounts. Required: Describe the violations of generally accepted auditing standards committed by D. Minus.