Which of the Following Would Not Be Considered Category (B)

question 13

Multiple Choice

Which of the following would not be considered Category (b) GAAP for state and local government auditees?

• A) AICPA Practice Bulletins if specifically made applicable to state and local governments by the AICPA and cleared by the GASB.
• B) GASB Technical Bulletins.
• C) GASB Statements.
• D) GASB Implementation Guides.

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Definitions:

Faulty Language Development

An atypical progression in acquiring language skills, which may involve delays or disorders in understanding or producing spoken, written, or sign language.

IQ Scores

Numerical values derived from standardized tests designed to measure human intelligence and cognitive abilities.

Heredity

The transmission of traits from parent to offspring by means of genes.

Genetic Factors

Refers to the traits and conditions influenced by the genes inherited from one's parents, affecting physical and perhaps behavioral characteristics.