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:

Rows

A horizontal group of cells in a table or a spreadsheet, or a horizontal line of data in a database.

Method Definition

The part of a program that specifies the operations that can be performed on or by an object, and the actions taken when the method is invoked.

ListSize

The total number of elements that a list can contain at any given point in time.

Double[]

An array data structure that can hold multiple values, specifically of the double data type, which is used for storing double precision floating point numbers.