For each of the following items, indicate whether the standards are GAAS or GAGAS standards, or both, and why. 1. 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. 2. The auditor must adequately plan the work and must properly supervise any assistants. 3. Auditors apply certain limited procedures in connection with RSI to provide assurance that it is fairly presented in relation to the basic financial statements. 4. Pertinent information should be communicated to individuals contracting for or requesting an audit. 5. Known findings and recommendations from previous engagements that directly relate to the current audit should be considered in planning. 6. When the financial statement audit report contains an opinion or a disclaimer of opinion, a report on internal control over financial reporting and on compliance with laws, regulations, and provisions of current contracts and grants must be provided as part of the report or as a separate report. 7. The auditor exercises due professional care in the performance of the audit and preparation of the report. 8. When the audit findings involve deficiencies, the elements (criteria, condition, cause and effect) of the findings should be developed.