$1)$ Governments and not$-$for$-$profit entities may be subject to each of the following levels of audit except:

A$)$ Requirements under AICPA generally accepted auditing standards.

B$)$ Requirements under GAO generally accepted government auditing standards.

C$)$ Requirements under OMB audit standards.

D$)$ Requirements under the Single Audit Act.

$2)$ Which of the following statements regarding additional information that is included in a document containing audited financial statements is not true?

A$)$ Additional information can be subject to certain limited procedures by the auditor.

B$)$ Additional information can be subject to a limited review by the auditor.

C$)$ Additional information can be the subject of an in$-$relation$-$to opinion.

D$)$ Additional information can be the subject of another information opinion.

$3)$ Which of the following is a true statement about the relationship between generally accepted government auditing standards $($GAGAS$)$ and generally accepted auditing standards $($GAAS$)?$

A$)$ GAGAS and GAAS provide standards for financial audits, attestation engagements, and performance audits.

B$)$ GAGAS encompass GAAS and supplement certain GAAS.

C$)$ GAAS encompass GAGAS and supplement certain GAGAS.

D$)$ GAGAS are promulgated by the Government Accountability Office and GAAS are promulgated by the Governmental Accounting Standards Board.

$4)$ Auditing procedures deemed particularly applicable to audits of state and local governments by independent CPAs are published in:

A$)$ The GASB codification.

B$)$ AICPA audit and accounting guides.

C$)$ GASB implementation guides.

D$)$ All of these choices are correct.