The GAO Standards of Reporting for Governmental Financial Audits Incorporate

Multiple Choice

The GAO standards of reporting for governmental financial audits incorporate the AICPA standards of reporting and prescribe supplemental standards to satisfy the unique needs of governmental audits. Which of the following is a supplemental reporting standard for governmental financial audits?

A) Auditors should report the scope of their testing of compliance with laws and regulations and of internal controls.
B) Material indications of illegal acts should be reported in a document distributed only to the entity's senior officials.
C) All changes in the audit program from the prior year should be reported to the entity's audit committee.
D) Any privileged or confidential information discovered should be reported to the organization that arranged for the audit.