The public accounting firm, Rodgers and Burge, performed an audit of the Lexington Manufacturing Company's December 31, 1999 financial statements. The scope paragraph of the unqualified report reads as follows:

We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

We believe that our ainiits provide a reasonable basis for our opinion.

Required: 

What does the scope paragraph imply about: (1) the professional qualifications of Rodgers and Burge and the quality of their work, and (2) the conduct of their audit work?