An Auditor Was Engaged to Conduct a Performance Audit of a Governmental

Multiple Choice

An auditor was engaged to conduct a performance audit of a governmental entity in accordance with Government Auditing Standards. These standards do not require, as part of this auditor's report:

A) A statement of the audit objectives and a description of the audit scope.
B) Indications or instances of illegal acts that could result in criminal prosecution discovered during the audit.
C) The pertinent views of the entity's responsible officials concerning the auditor's findings.
D) A concurrent opinion on the financial statements taken as a whole.