An Independent CPA Is Conducting an Audit of an Entity

An independent CPA is conducting an audit of an entity that receives federal financial assistance and is subject to the GAO standards (GAGAS) . The auditor must design the audit to provide reasonable assurance of detecting which of the following?

A) Immaterial misstatements, if they result from illegal acts.
B) Noncompliance with entity policies and procedures.
C) Noncompliance with the terms of contracts or grant agreements.
D) All of the above.