When Auditing an Entity's Financial Statements in Accordance with Government

Multiple Choice

When auditing an entity's financial statements in accordance with Government Auditing Standards, an auditor should prepare a written report on the auditor's:

A) Identification of the causes of performance problems and recommendations for actions to improve operations.
B) Understanding of internal control and assessment of control risk.
C) Field work and procedures that substantiated the auditor's specific findings and conclusions.
D) Opinion on the entity's attainment of the goals and objectives specified by applicable laws and regulations.