Which of the following is not one of the four general standards of Generally Accepted Government Auditing Standards?

Group of answer choices

When audits are conducted in accordance with GAGAS, a reference to GAGAS should be made in the audit report.

Auditors must use professional judgment in planning and performing audits.

In all matters relating to audit work, the auditor must be independent in mind and in appearance.

The staff assigned to perform the audit must collectively possess adequate professional competence.