please do it in detail

(b) Provide your comments and justifications on the appropriateness of the following statements given by a CPA. "My job is only to determine whether the payroll records are fairly stated with accounting standards, not to find whether they are following proper hiring and termination procedures. When I conduct an audit of the payroll cycle, I will skip the the HR department and only check on the time cards, journal entries and payroll check to make sure that the salaries are accurate. I don't care whom they hire and whom they fire, as long as the monthly salary is correct, according to the number of hours they work in that respective month." (6 marks)