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KNOWLEDGE CHECK

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Auditor independence

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* For an audit done under Government Auditing Standards, what time period must the audit organization and individual auditor be independent?

Period covered by the financial statements under audit and the period of professional engagement.

Period covered by the financial statements under audit and the period immediately preceding the period under audit.

Period starting when the engagement letter is signed.

Only the period covered by the audit.

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Yellow Book Auditor independence

Yellow Book Auditor independence

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Yellow Book
Auditor independence

Yellow Book
Auditor independence