Armando is a CPA who has been working as an audit manager at a large CPA firm for several years. He is just assigned as an auditor for Top Motors Inc. supervising his new coworker, Maria, who is a recent BCC graduate and just started working at the firm. Armandos friend, Sangho, just got hired as Vice President of Accounting at Top Motors, so Armando is really looking forward to the audit. Because he has been very busy lately with his family and because his friend is VP at Top Motors, Armando does not spend time to study Top Motors or prepare the audit. When the audit starts, he talks with Sangho and trusts that his friend has excellent internal controls, and signs the audit report. a) Discuss how Armando has or has not met the requirements of the audit according to the standards. b) How should he have planned and structured the audit?