Select the key term that relate to auditing of governmental and not-for-profit organizations from the list that best matches with the following definition.

SA Qu. 55 The following are key terms in... Select the key term that relate to auditing of governmental and not-for-profit organizations from the list that best matches with the following definition A process that culminates in an opinion that financial statements present fairly an entity's financial position and results of operations in conformity with GAAP s financial ponerally accepted Generally accepted auditing standards (GAAS) 2An auditor's judgment as to the level at which the quantitative or qualitative effects of misstatements will 3 4 5 Units of the government on which the auditor expresses an opinion (e.g., governmental activities, each have a signific ant impact on user's evaluations Standards prescribed by the AICPA to provide guidance for planning, conducting, and reporting on audits by CPAs Professional services related to internal control, compliance, MD&A presentation, allowability and reasonableness of proposed contract amounts, final contract costs, and reliability of performance measures (GAAS) Attestation engagement Financial audit Generally accepted auditing standards Generally accepted government auditing standards (GAGAS) Materiality Opinion units Performance audits major governmental fund, etc.) major govemmental fund, etc.)