There are ten GAAS. Listed below are statements that relate to these standards:

1. The auditor is careful in doing the audit and in writing the audit report.

2. A more experienced auditor supervises the work of an inexperienced auditor.

3. The auditor investigates and reaches conclusions about the client's internal controls.

4. A predesigned schedule is followed during the examination.

5. The auditor is an accounting graduate with several years of experience in auditing.

6. In the auditor's judgment, the financial statements conform to all FASB statements.
7. The auditor is objective and unbiased in performing the examination.
8. The client used the same accounting principles this year as last year.
9. The examination produced all the evidence needed to reach a conclusion about the client's financial statements.
10. The client's notes to the financial statement contain all essential data.
Required:

a. Identify by category and by number within each category the GAAS to which each statement relates (i.e., general standard No. 1, field work standard No. 2, etc.).

b. For each answer in

(a) above provide the full statement of the standard. Use the following format for your answers:

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Identification of Standard Statement of Standard