The Lovett Corporation uses an IBM mainframe computer system with peripheral optical reader and high-speed laser printer equipment. Transaction information is initially recorded on paper documents (e.g., sales invoices) and then read by optical equipment that produces a magnetic disk containing the data. These data file disks are processed by a computer program, and printed listings, journals, and general ledger balances are produced on the high-speed printer equipment.

Required:
Explain how the audit standard requiring “adequate technical training and proficiency” is important for satisfying the general and field work standards in the audit of Lovett Corporation’s financial statements.