Which of the Following Best Describes the Relationship Between Generally

question 23

Multiple Choice

Which of the following best describes the relationship between generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS) ?

• A) GAAS apply to independent CPA auditors; GAGAS apply to government auditors.
• B) Audits conducted in conformity with GAGAS also require the auditor to conform to GAAS.
• C) Audits done in accordance with GAAS must also be done in accordance with GAGAS.
• D) Audits of state and local governments always require that the audit be conducted in accordance with both GAAS and GAGAS.

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Definitions:

PL94-142 and IDEA

U.S. laws ensuring the right to a free and appropriate public education for all children with disabilities; PL94-142 is the Education for All Handicapped Children Act of 1975, which was renamed and reauthorized as the Individuals with Disabilities Education Act (IDEA).

Vocational Assessment

An evaluation process that identifies an individual's skills, abilities, and interests to match them with suitable careers or vocational paths.

Disenfranchised Groups

Communities or groups of individuals who are deprived of certain rights or privileges, often leading to exclusion from mainstream society.

Ethical Decision Making

The method of assessing and selecting options in a way that aligns with moral values.