Review of General Requirements Applicable W/P Review Item Yes No N/A Criteria Ref. General Standards [Note: answers to GR-1 through GR-6 are Unfavorable (“No”) indications of potential high risk areas related to the audit under review and should be fully explained in the notes section]. Auditor Qualifications Did those responsible for planning, directing, conducting, and reporting on the audit meet the GAS GR-1 GAGAS continuing professional education requirements? Was the audit documentation free of indications that the auditor or audit organization lacked GAS independence? If a potential impairment was GR-2 AU . identified, did the audit documentation support 220.01-.07 that the impairment was resolved in accordance with GAGAS? Professional Judgment/Due Professional Care Did the audit documentation support that the auditor used professional judgment in planning and performing the audit and in reporting the GAS GR-3 results? .39 [Note: Reviewers should answer this question within the context of the scope of their review and based on the results of the QCR.]
Review of General Requirements Review Item Applicable Criteria Yes No N/A W/P Ref. General Standards [Note: Unfavorable (“No”) answers to GR-1 through GR-6 are indications of potential high risk areas related to the audit under review and should be fully explained in the notes section]. Auditor Qualifications GR-1 Did those responsible for planning, directing, conducting, and reporting on the audit meet the GAGAS continuing professional education requirements? GAS GR-2 Was the audit documentation free of indications that the auditor or audit organization lacked independence? If a potential impairment was identified, did the audit documentation support that the impairment was resolved in accordance with GAGAS? GAS AU 220.01-.07 . Professional Judgment/Due Professional Care GR-3 Did the audit documentation support that the auditor used professional judgment in planning and performing the audit and in reporting the results? [Note: Reviewers should answer this question within the context of the scope of their review and based on the results of the QCR.] GAS .39