Reporting on Internal Control Under Government Auditing Standards Differs from Reporting

question 363

Multiple Choice

Reporting on internal control under Government Auditing Standards differs from reporting under generally accepted auditing standards in that Government Auditing Standards requires a:

• A) Written report describing the entity's internal controls specifically designed to prevent fraud, abuse, and illegal acts.
• B) Report describing the scope of the auditor's testing of compliance and of internal control.
• C) Statement of negative assurance that internal controls not tested have an immaterial effect on the entity's financial statements.
• D) Statement of positive assurance that internal controls designed to detect material errors and fraud were tested.