11-22 GAAS vs. GAGAS Standards. Gail McCook, the administrative assistant of a local CPA firm, merged the files listing GAAS standards and GAGAS stan- dards. Because the firm performs both GAAS and GAGAS audits, it is important to identify which standards are applicable to which audits. The governmental audit partner, Gerald Henderson, has split up the list of standards among staff, and you have been assigned the standards below. l. Pertinent information should be communicated to individuals contracting for or requesting the audit. 2. The auditor must maintain independence in mental attitude in all matters relating to the audit. 3. The auditor must adequately plan the work and must properly supervise assistants. 4. When the audit findings involve deficiencies, the elements (criteria, con dition, cause and effect of the findings should be developed. 5. When the financial statement audit report contains an opinion or a dis- claimer of opinion, a report on internal control over financial reporting and on compliance with laws, regulations, and provisions of contracts and grants must be provided as part of the report or as a separate report 6. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period