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 government that receives no federal financial assistance.
B) To independent CPAs auditing a nongovernment entity that receives federal financial assistance.
C) To independent CPAs auditing a government that receives no federal financial assistance.
D) To state auditors auditing a local government that does not receive federal financial assistance.