1. Per the GAO standards, an auditor's report

a.Must disclose instances of material inefficiencies

b.Need not be made public if it contains information that would be harmful to national security

c.Must be retained by the auditor for a period no less than ten years

d.Must explicitly indicate that the individual auditors on the engagement have satisfied the standards CPE requirements.

2. The GAO reporting standards differ from those of the AICPA in that the GAO standards require the auditors to explicitly comment on their testing of

a.Financial transactions

b.Compliance

c.Efficiency and effectiveness

d.Governmentwide statements

3.An auditor has completed a draft of her report on a performance audit, which in several respects is critical of the program under review. The auditor should

a.Refrain from discussing the findings with management until the final report is issued and made public

b.Notify the federal agency that funded the program of the audit's findings

c.Allow responsible officials to review the report, but only as a courtesy, not to suggest any changes

d.Obtain and include in the final report the views of responsible officials concerning the findings