According to PCAOB AS 1010.01 (or AS 1010, paragraph 01) an "audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor." 1.Review the remaining guidance in AS 1010, and provide at least 2 specific ways an auditor may attain proper audit proficiency (as stated directly in AS 1010). 2. In your own opinion, provide at least one example of how an auditor may receive adequate training upon graduation from college