To help identify threats to independence, generally accepted government auditing standards establish a conceptual framework that requires auditors to identify, evaluate, and apply safeguards to appropriately address threats to independence.

Question

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This statement is accurate according to the generally accepted government auditing standards (GAGAS) conceptual framework. GAGAS requires auditors to identify and evaluate threats to independence and apply safeguards to mitigate them.

To Help Identify Threats to Independence, Generally Accepted Government Auditing