Reporting Requirements Are a Combination of Requirements of the Government

question 146

Multiple Choice

Reporting requirements are a combination of requirements of the Government Auditing Standards and the single audit requirements. The auditor is required to prepare up to five reports. Which of the following is not one of the reports?

• A) A report discussing the evaluation and testing of internal control and compliance with laws and regulations.
• B) A report discussing the effectiveness of the government's programs.
• C) A report describing instances of fraud, illegal acts, or other material noncompliance.
• D) A report containing the views of responsible officials of the audited organization regarding any reported significant deficiencies.

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Definitions:

Queen Of Hawaii

Refers to Liliʻuokalani, the last sovereign monarch of the Hawaiian Kingdom, who was overthrown by parties backed by the United States government in 1893.

Cuban Economic Crisis

A period of severe economic downturn in Cuba, often referring to the hardships faced in the 1990s after the dissolution of the Soviet Union, its main supporter.

US Tariff Agreements

Policies or negotiated deals that the United States enters into with other countries to set customs duties or taxes on imported and exported goods.

William McKinley

The 25th President of the United States, serving from 1897 until his assassination in 1901, noted for leading the nation during the Spanish-American War and promoting economic growth.