Staff Auditor (1-3 years) performs the detail work of a financial auditunder the supervision of a senior auditor. Staff Auditors will often startto direct small audits at the two-year level. In this case, Carl Wilmeth is astaff accountant and is assigned to large-scale test of transactions thatinvolved checking invoices, receiving reports, purchase orders and otherdocuments. The staff auditor should complete all these detail workaccurately in limited hours. And since the test of transactions is the basisof the audit work and even senior auditor would rely on the work staffdone, I think it is more important to a successful completion auditengagement.