Because the firm performs both GAAS and GAGAS audits, it is important to identify which standards are applicable to which audits. Scal CPA firm, merged the files listing GAAS standards and GAGAS standards The government audit partner, Gerald Henderson, has split up the list of standards among staff, and you have been assigned the standards below. Required For each of the following items, indicate whether standards are GAAS or GAGAS standards. 1. Supervisory review of the evidence that supports the findings and conclusions contained in the audit report must be documented. 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 any assistants. 4. 5. 6. When the audit findings involve deficiencies, the elements (criteria, condition, cause, and effect) of the findings should be developed. 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 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. 7. The audit organization must establish a system of quality and have an external peer review at least ese every three years. 8. Auditors apply certain limited procedures in connection with RSI to provide assurance that it is fairly presented in relation to the basic financial statements. 9. The auditor must exercise due professional care in the performance of the audit and the preparation of the report 10. 10 Known findings and recommendations from previous engagements that directly relate to the current audit should be considered in planning GAAS