Government Auditing Standards (GAS) issued by the U.S. Comptroller General, also referred to as generally accepted government auditing standards (GAGAS), apply to all of the following audits, except

Question 30 options:

	A. Financial statement audits of federal organizations made by the Government Accountability Office.
	B. Financial audits of not-for-profit organizations that do not receive or expend federal financial awards.
	C. Financial audits of federal grants made by independent CPAs.
	D. Financial statement audits of federal programs made by state auditors.