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