Financial Statement Audits of State and Local Governments Are Performed

question 74

Multiple Choice

Financial statement audits of state and local governments are performed by:

• A) internal auditors.
• B) external auditors.
• C) governmental auditors.
• D) GAO auditors.
• E) IRS auditors.

---

Definitions:

Software Errors

Mistakes or faults in a computer program that cause it to produce incorrect or unexpected results or to behave in unintended ways.

Sonar Equipment

Equipment that uses sound propagation (usually underwater) to navigate, communicate, or detect objects on or under the surface of the water.

Prevention Cost

Costs incurred to prevent defects in products or services, part of quality control measures.

Quality Training

The process of instructing employees on the standards and procedures necessary to ensure that products or services meet quality expectations.