(TCO F) Which of the following elements do these audits have in common?

The materiality levels are higher and are determined by the government entities that provide the federal financial assistance to the recipients.

The auditor is required to disclose all situations and transactions that could be indicative of fraud, abuse, and illegal acts to the federal inspector general.

The accounts should be 100% verified by substantive tests because certain statistical sampling applications are not permitted.

The auditor is required to document an understanding of internal control established to provide reasonable assurance of compliance with the applicable laws and regulations.

I believe the answer is: The auditor is required to document an understanding of internal control established to provide reasonable assurance of compliance with the applicable laws and regulations.