Which of the following is a conceptual difference between the attestation standards and generally accepted auditing standards?

1. GAAS allows the auditor to use another auditors work while attestation standards do not allow the use of another auditors work.
2. The attestation standards do not permit an attest engagement to be part of a business acquisition study.
3. The attestation standards provide a framework for the attest function beyond historical financial statements.
4. The requirement that the practitioner be independent is omitted from the attestation standards.