The $\_\_\_\_\_\_\_\_\_\_$ is the governing body which investigates and reports on the use of public funds while the $\_\_\_\_\_\_\_\_\_\_$ is the governing body responsible for collecting taxes.

a$.)$

GAO; IRS

b$.)$

IFRS; FASB

c$.)$

AICPA; GAAP

d$.)$

SEC; GASB