An Audit Performed in Accordance with OMB Circular A-133 Will

question 701

Multiple Choice

An audit performed in accordance with OMB Circular A-133 will expand the auditor's responsibilities beyond generally accepted auditing standards. The auditor's expanded responsibilities include:

• A) Performance of additional procedures to test and report on compliance with laws, rules, regulations and provisions of contracts or grant agreements that have any effect on federal award programs.
• B) Performance of additional procedures to test for noncompliance with laws, rules and regulations targeted for review by the Office of the Inspector General.
• C) Performance of additional procedures to test and report on compliance with laws, rules, regulations and provisions of contracts or grant agreements that have a direct and material effect on major federal award programs.
• D) Performance of additional procedures to test and report on achievement of program objectives.

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Definitions:

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