The auditor is required to follow GAAS. Yet like most situations in auditing, the auditor...

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Accounting

The auditor is required to follow GAAS. Yet like most situations in auditing, the auditor is asked to use his/her judgement in making decisions without clear guidance from the Auditing Standards Board. For example, the first general standard does not specify what is "adequate proficiency as an auditor". Do you think GAAS would be better if they were more specific? Why or why not? What are the pros and cons of such a policy?

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