Solved

Match the Following Audit Items with the Most Appropriate Standard

Question 45

Matching

Match the following audit items with the most appropriate standard setting body. A standard setting body may be used once, more than once, or not at all.

Premises:
Type A Program
Generally accepted auditing standards
Opinion on financial statements
FFA
Single Audit
Generally accepted governmental auditing standards
Uniform Guidance
Overall report on compliance with laws and regulations—based on the financial statement audit
AU-C
Yellow Book
Responses:
AICPA
FASAB
FASB
GAO
GASB
OMB
PCAOB
SEC

Correct Answer:

Type A Program
Generally accepted auditing standards
Opinion on financial statements
FFA
Single Audit
Generally accepted governmental auditing standards
Uniform Guidance
Overall report on compliance with laws and regulations—based on the financial statement audit
AU-C
Yellow Book
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