which of the following is correct about reporting on compliance with laws and regualtions in a financial ausit under Government Auditing standards

A. the reporting standards in a governmental audit modify the auditor's responsibilities under generall accepted auditing standards

B. Auditors are not required to report fraud, illegal acts, and other material noncompliance in the audit report

C. In some circumstances, auditors are required to report fraud and noncompliance directly to parties external to the audited entity

D. The auditor's key findings of the audit of the financial statements should be communicated in a separate report