Written Assignment 6Chapter 3 of the Yellow Book presents four general standards for government audits. These standards are: (1) Independence; (2) professional judgment; (3) competence; and (4) quality control and assurance.Write a summary of the key components of the four general standards. Your answer should include discussion of the following topics and, for each, should show a typical or example application:
Independence: reasons for and meaning of independenceTypes of impairments to independenceThe effects of nonaudit services on auditors†independenceMeaning of professional judgmentElements of competenceRequirements for Continuing Professional Education (CPE)Elements of quality control and assuranceRequirements for external peer review
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