The GAO Standards of Reporting for Governmental Financial Audits Incorporate

question 86

Multiple Choice

The GAO standards of reporting for governmental financial audits incorporate the AICPA standards of reporting and prescribe supplemental standards to satisfy the unique needs of governmental audits. Which of the following is a supplemental reporting standard for governmental financial audits?

• A) Auditors should report the scope of their testing of compliance with laws and regulations and of internal controls.
• B) Material indications of illegal acts should be reported in a document distributed only to the entity's senior officials.
• C) All changes in the audit program from the prior year should be reported to the entity's audit committee.
• D) Any privileged or confidential information discovered should be reported to the organization that arranged for the audit.

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Definitions:

Known Value Range

A specific set or interval of numbers or values within which a particular variable is known to fall.

Biohazard Communications Manual

is a document or set of guidelines intended to inform about the risks and safety procedures for handling biological hazards.

Universal Precaution Techniques

Strategies used in healthcare to prevent the spread of infection by treating all human blood and certain bodily fluids as if they were infectious.

OSHA Regulations

Rules set by the Occupational Safety and Health Administration aimed at ensuring workplace safety and health.