Which of the following provides detailed guidance regarding existing compliance requirements that are significant to particular grant programs and that the Federal government expects to be considered as part of single audits?

a$.$

Statements of Auditing Standards issued by the American Society of Certified Public Accountants

b$.$

Government Auditing Standards issued by the Government Accountability Office

c$.$

$2$ CFR $200,$ Subpart F $-$ Audit Requirements

d$.$

Compliance Supplements issued by the Office of Management and Budget.