The State Auditor of Missouri is an elected ofcial. In auditing the nancial statements of the University

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The State Auditor of Missouri is an elected official. In auditing the financial statements of the University of Missouri, what special problems relating to independence would he or she face that a private CPA firm would not? By conducting the audit, would he or she be in violation of the GAO standards? Explain, indicating how the GAO standards deal with the apparent conflicts of interest faced by state and local government audit departments.

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