Reporting standards for financial audits under Government Auditing Standards differ from reporting standards under generally accepted auditing standards in that Government Auditing Standards require the auditor to: A) Provide positive assurance that the entity's audit committee is adequately informed about the effects of any noncompliance with laws, regulations, contracts, and grants. B) Provide negative assurance that the auditor discovered no instances of noncompliance with laws, regulations, contracts, and grants. C) Describe the scope of the auditor's test of compliance with laws, regulations, contracts, and grants. D) Present the results of the auditor's tests of economy and efficiency regarding the use of the entity's resources