In All Audits of Governmental Units Performed According to GAGAS,the

question 28

Multiple Choice

In all audits of governmental units performed according to GAGAS,the most important work is

• A) Compliance auditing.
• B) Obtaining a sufficient understanding of internal control.
• C) Documentation of the audit.
• D) Exit interviews with managers in the governmental unit.

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Definitions:

Justification

The reasoning behind an action or statement that explains why it is reasonable or necessary.

Demanding Tone

A manner of speaking or writing that expresses a firm expectation that instructions will be followed or needs will be met.

Compliance

The act of adhering to guidelines, standards, or laws that are set by governments or other regulatory bodies.

Tone

The quality or attitude expressed in written or spoken communication, conveying the speaker's or writer's feelings or intentions.