In an audit that is subject to the Single Audit Act of 1984, Group of answer choices The auditor need not report on report on instances of noncompliance with laws or regulations. The auditor need not be concerned with the additional standards of Generally Accepted Government Audit Standards that go beyond Generally Accepted Auditing Standards. The auditor should report any identified audit findings directly to a law enforcement agency. The auditor should perform testing of internal control over designated major programs.