GAAS Technical training and proficiency Independence A issuing an opinion on just the balance sheet. B. Reducing the sample from 100 to 50. Due profesional care v c. Issuing financial statement without notes. D. Changing from FIFO to LIFO. Planning and supervision Understanding of internal controls Evidence Statements according to GAAP. G. GAAP consistently applied. E. Gathering the right amount and relevant to the subject matter. F. Basis for sampling and testing. Using cash basis for statements. Conflicts of interest and biases. H. 1. Requires education and experience. J. Conduct an audit without audit programs and leaving auditors on their own Adequate informative disclosures Opinion on statements as a whole or the reason not to GAAS Technical training and proficiency Independence A issuing an opinion on just the balance sheet. B. Reducing the sample from 100 to 50. Due profesional care v c. Issuing financial statement without notes. D. Changing from FIFO to LIFO. Planning and supervision Understanding of internal controls Evidence Statements according to GAAP. G. GAAP consistently applied. E. Gathering the right amount and relevant to the subject matter. F. Basis for sampling and testing. Using cash basis for statements. Conflicts of interest and biases. H. 1. Requires education and experience. J. Conduct an audit without audit programs and leaving auditors on their own Adequate informative disclosures Opinion on statements as a whole or the reason not to