Government Auditing Standards, Published in a Document Called the Yellow

question 44

Multiple Choice

Government Auditing Standards, published in a document called the Yellow Book, incorporate the AICPA standards and provide extensions that are necessary due to the unique nature of public entities. Which of the following is not one of the extensions?

• A) Public availability of audit reports.
• B) Written evaluation of internal controls.
• C) Higher materiality thresholds than in the private sector.
• D) Requirement that auditors have knowledge of government accounting and auditing.

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Definitions:

Bulimia

An eating disorder characterized by episodes of binge eating followed by purging to try to control weight.

Overgeneralization

A cognitive distortion where an individual applies a general rule too broadly, often evident in language acquisition or in forming beliefs about the world based on limited experiences.

Psychoanalytic Approach

A method of psychological theory and therapy that aims to treat mental disorders by investigating the interaction of conscious and unconscious elements in the mind.

Childhood

The time period in a person's life from birth through adolescence, characterized by growth, development, and learning.