An audit of a government's financial statements, conducted in accordance with generally accepted government auditing standards (GAGAS), includes
A. A determination of efficiency and effectiveness.
B. An examination of the financial statements and underlying records for conformance with generally accepted accounting principles (GAAP).
C. Tests for compliance with laws and regulations.
D. An examination of the financial statements and underlying records for conformance with GAAP and tests for compliance with laws and regulations.