Under the Single Audit Act, the Required Report on Compliance

Under the Single Audit Act, the required report on compliance and on internal control over financial reporting

A) Is based on the audit requirements of the GAO's Government Auditing Standards.
B) Need not be issued if the auditors do not identify internal control deficiencies or instances of noncompliance.
C) Must be countersigned by the inspector general of the cognizant agency.
D) Should describe the scope of the auditors' testing.