In Reporting on Compliance with Laws and Regulations During a Financial

Multiple Choice

In reporting on compliance with laws and regulations during a financial statement audit in accordance with Government Auditing Standards, an auditor should include in the auditor's report:

A) A statement of assurance that all controls over fraud and illegal acts were tested.
B) Material instances of fraud and illegal acts that were discovered.
C) The materiality criteria used by the auditor in considering whether instances of noncompliance were significant.
D) An opinion on whether compliance with laws and regulations affected the entity's goals and objectives.