a- Why might knowledge of auditing be valuable to an accountant who is not working as an auditor? Do you have to be a good accountant in order to be a good auditor?

b- You are investigating a company to determine its acceptability as a new audit client. You learn that the accounting staff at this entity is "overworked". What concerns, if any, would this raise?What about if you learn that this potential client has a high turnover rate of employees in top accounting positions?