Consider the Independent Statements Below

Consider the independent statements below. Organize them in three groups based on the AICPA's generally accepted auditing standards; also indicate the name of each group based on the standards.1) Bradley completed a continuing education program on auditing mortgage companies.2) Cameron completed a risk / control matrix as part of an audit.3) Elijah determined that a client's financial statements were fairly presented in accordance with GAAP.4) Elizabeth noted that footnotes to the financial statements needed some improvement.5) Jessica reviewed the background and experience of auditors in her firm as part of developing an audit team.6) Luke refused to accept an audit engagement because his friend was CEO of the company.7) Milton e-mailed an audit client's vendors to help determine the client's accounts payable balances.8) Owen, the manager of an audit team, reviewed the work of inexperienced auditors closely.9) Ryan prepared a disclaimer of opinion on an audit client's financial statements.10) Sandra explained a change between the applications of GAAP in two successive years.