at such a high rate, we'll go right over budget." However, he did call them once a day from another audit on which he was working. After beginning their work, the assistants told Jacob that the audit plan did not always match up with what they found at Whole Food Markets. Jacob responded, "just cross out whatever is not relevant in the audit plan and don't add anything - it will only make us go over the budget." When Jacob came to the client near the end of field work, one assistant was concerned that no inventory observation was done at the out of town locations of Whole Food (the audit plan had stipulated that inventory should be observed for in-town stores only). Happy Time had only one out of town location, while three of Whole Market's five stores were in other cities. Jacob told the assistant to get inventory sheets from the client for the other stores and added "make sure that the inventory balance in the general ledger agrees with the total for all the inventory sheets." The next day, Jacob reviewed all audit documentation and submitted the job for review by the manager. Required: Indicate whether Whole Food Markets audit complies with performance principle of GAAS