The GAO Publication Government Auditing Standards Commonly Known as the Yellow

The GAO publication Government Auditing Standards commonly known as the Yellow Book is applicable in which of the following audit situations?

A) To independent CPAs conducting a performance audit of a governmental entity that receives no federal financial assistance.
B) To independent CPAs auditing a nongovernmental entity that receives federal financial assistance.
C) To independent CPAs auditing a governmental entity that receives no federal financial assistance.
D) To state auditors auditing a local government that does not receive federal financial assistance.