Each statement describes a responsibility of an auditor. Select from the option list provided the type of responsibility each imposes on the auditor. Each choice may be used once, more than once, or not at all. Statement Type of responsibility 1. The auditor should document the evidence obtained in the audit. 2. The auditor must be independent. 3. The auditor should test management's assertions relating to the financial statements. 4. The auditor may make suggestions about the form or content of the financial statements. 5. In some cases, the auditor could apply one audit procedure to test more than one assertion. 6. The auditor must follow GAAS in an audit of a nonissuer. 7. The auditor should obtain sufficient appropriate evidence to support the opinion. Select an option below Unconditional requirement O Presumptively mandatory requirement O Requirement to consider