To Complete an Audit in Conformity with Generally Accepted Governmental

To complete an audit in conformity with generally accepted governmental auditing standards, the auditor should

A) Audit the financial statements following generally accepted auditing standards.
B) Obtain an understanding of the internal controls over major federal financial assistance programs.
C) Audit the schedule of expenditures of federal awards.
D) Audit management's discussion and analysis and the statistical section since both include information from the basic financial statements.