Which of the Following Best Describes the Relationship Between Generally

Multiple Choice

Which of the following best describes the relationship between generally accepted auditing standards (GAAS) and generally accepted government auditing standards (GAGAS) ?

A) GAAS apply to independent CPA auditors; GAGAS apply to governmental auditors.
B) Audits conducted in conformity with GAGAS may also require the auditor to conform to GAAS.
C) Audits done in accordance with GAAS must also be done in accordance with GAGAS.
D) Audits of state and local governments always require that the audit be conducted in accordance with both GAAS and GAGAS.