Government Auditing Standards (GAS) incorporates the AICPA auditing standards (GAAS). However, in some cases, differences exist. Select from the option list provided whether each issue is required by both GAAS and GAS, neither GAAS nor GAS, GAS only, or GAAS only. Each choice may be used once, more than once, or not at all. Issue Requirement 1. The auditor is required to issue a report on compliance with laws and regulations. 2. The auditor must be independent in mind and appearance. 3. Audit organizations are required to establish a system of quality control. 4. The auditor should request personal financial statements from members of management. 5. The auditor should state that the audit was performed in accordance with GAAS. 6. The auditor should report the views of responsible officials. 7. The auditor should modify the opinion when material misstatements persist in the financial statements. 8. The auditor should state that the audit was performed in accordance with GAS. Select an option below Required by both GAAS and GAS Required by neither GAAS nor GAS Required by GAS only O Required by GAAS only