12. Locate the "Yellow Book", Government Auditing Standards, 2021 Revision (or more recent if available). What types of audits does the Yellow Book say the requirements and guidance of GAGAS apply to? 13. Are government auditors required to follow AICPA auditing standards in addition to the Yellow Book's requirements? Citing from the Yellow Book, support your response. 15. Locate the Independent Auditor's Report included within the 2021 federal government-wide financial statements (Financial Report of the U.S. Government). For each of the following, respond and provide a page number reference from the report. a. Who performed the audit of the federal government-wide financial statements? b. Name one auditor responsibility described in the audit report. c. What type of opinion did the auditors provide in this report? d. Identify one of the internal control weaknesses cited by the auditors in supporting the basis for their opinion