Auditors Involved in Planning, Performing, or Reporting on Audits Under

question 46

Multiple Choice

Auditors involved in planning, performing, or reporting on audits under Generally Accepted Government Auditing Standards (GAGAS) must complete ________ hours of continuing professional education in each two-year period.

• A) 20
• B) 40
• C) 60
• D) 80

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Definitions:

Containers On Flatcars (COFC)

A type of intermodal freight transport where shipping containers are carried on railroad flatcars for part of their journey.

Trailers On Flatcars (TOFC)

A freight system where trailers are transported on railway flatcars, combining road and rail transportation.

Containers On Marine Vessel (COMV)

Refers to the standard large containers used for shipping goods internationally by sea, placed and transported on a marine vessel.

Just-In-Time System

A supply chain management system designed to decrease waste and increase efficiency by receiving goods only as they are needed in the production process.