One of the overarching principles in the GAO’s standard on independence is

One of the overarching principles in the GAO’s standard on independence is:

a. Auditors should never provide payroll or tax services to audit clients.

b. Auditors should document an understanding with the audited entity regarding the objectives, scope of work, and product of the nonaudit service.

c. Auditors should not perform management functions or make management decisions.

d. Auditors should not perform nonaudit work for audit clients.