a. Describe the guidance that the PCAOB provides within the General Auditing Standards about the responsibilities and functions of the independent auditor. 

b. Then think about the four additional requests that the PCAOB makes:

• Exercise due professional care, including professional skepticism

• Obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud, or whether any material weaknesses exist as of the date of management’s assessment

• Maintain an independence in mental attitude

• Have the appropriate professional qualifications If you had to order these four requests, which would you order as most to least important? Explain your rationale.