Select the Key Term That Relate to Auditing of Government

Select the key term that relate to auditing of government and not-for-profit organizations from the list that best matches with the following definition.
A. Attestation engagement
B. Generally accepted auditing standards (GAAS)
C. Opinion units
D. Materiality
E. Financial audit
F. Generally accepted government auditing standards (GAGAS)
G. Performance audits
________ 1. 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
________ 2. An auditor's judgment as to the level at which the quantitative or qualitative effects of misstatements will have a significant impact on user's evaluations
________ 3. Standards prescribed by the AICPA to provide guidance for planning, conducting, and reporting on audits by CPAs
________ 4. 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
________ 5. Units of the government on which the auditor expresses an opinion (e.g., governmental activities, each major governmental fund, etc.)