Governmental Auditing Is Distinctive and Encompasses Different Requirements from Auditing

Governmental auditing is distinctive and encompasses different requirements from auditing commercial or not-for-profit enterprises. The standards that apply specifically to government audits are all of the following EXCEPT:

A) International Auditing and Assurance Standards Board (IAASB) .
B) International Standards for the Professional Practice of Internal Auditing (ISPPIA) .
C) International Standards on Auditing (ISA) .
D) International Or1ganization of Supreme Audit Institutions (INTOSAI) Standards.