Under the AICPA independence rules, the auditor Select one a is prohibited from performing a company's audit and installing and designing the client's new information system b. must follow the more restrictive SEC independence rules when dealing with a public company does not need to document the understanding and willingness of the client to perform all management functions associated with the nonaudit service dis prohibited from doing any bookkeeping services for the cheerforming the audit In the auditing environment, failure to meet auditing standards is often Select one: a tantamount to criminal behavior b. conclusive evidence of negligence c. an accepted practice O d. a suggestion of negligence