9. Auditing standards have been criticized by different sources for failing to provide useful guidelines for conducting an audit. The critics believe the standards should be more specific to enable practitioners to improve the quality of their performance. As the standards are now stated, some critics believe that they provide little more than an excuse to conduct inadequate audits. Evaluate this criticism of auditing standards. - The 10 guidelines in the EMS are to used as the starting blocks or framework for audits, much like in the way that GAAP is the starting block for preparing financial statements. So the critics are correct in the fact that the 10 GAAS guidelines are not