4. In what way do the GAO standards impose more rigorous continuing professional education requirements than those of the AICPA?

5. In what way do the reporting standards of the GAO differ from those of the AICPA as to (a) public dissemination of the reports and (b) tests of compliance and internal controls?

8. What are general compliance requirements? Provide several examples.

9. What types of matters do specific requirements address?

10. It is sometimes said that performance audits are not true audits in that they are conceptually different from traditional financial audits. In what way are they conceptually different?

12. In what ways can it be said that a single audit is risk based?

14.What are the general criteria that audit organizations use in selecting programs and activities for performance audits?