Jacob mason was recently promoted to senior accountant. he was put charge of the whole food markets audit because of his experience with other grocery clients. whole food has a small but growing chain of organic food stores. this is the first year whole food has been audited. because of their growth whole food needs additional capital and intends to use their audited financial statements to secure a loan. Jacob has been assigned two inexperienced staff assistans for the audit. because this is his first engagement as a senior he intends to bring the job in on budget. to save time he provided his assistants with a copy of the audit plan for happy time food stores. he told them that this would make things go more quickly. he also told them that he could not spend much time with them at the client's place of business because "my time is billed out 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 beggining 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 dont add anything it will only make us go over 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 their inventory should be observed for in town sores 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 documantation and submitted the job for review by the manager.

Required: Indicate whether whole food markets audit complies with performance principle of GAAS.