Today you had lunch with your friend Sarah Teasdale.Sarah has worked for Gif & Associates CPAs for about two years.You've been with Gif for only nine months.You discussed with her your difficulties in getting jobs done in the budgeted number of hours.Sarah said, that's a problem.You'll get quicker with experience, but-don't tell anyone I told you this-some of the audit plans are pretty awful and include some pretty outdated and even some stupid procedures. Sometimes I just sign the plan, but skip doing the procedures."I do not do this often, but sometimes the procedure isn't capable of detecting anything." You said little to her after this, but are now thinking about whether you need to become more "practical" about how your perform your work

1. Identify your problem her
2. Identify your possible courses of action
3. Select the best course of action.