Reporting requirements are a combination of requirements of the Government Auditing Standards and the single audit requirements. The auditor is required to prepare up to five reports. Which of the following is not one of the reports? A) A report discussing the evaluation and testing of internal control and compliance with laws and regulations. B) A report discussing the effectiveness of the government's programs. C) A report describing instances of fraud, illegal acts, or other material noncompliance. D) A report containing the views of responsible officials of the audited organization regarding any reported significant deficiencies.

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The auditor is required to prepare up to five reports: A report containing an opinion on the financial statements, a report discussing the evaluation and testing of internal control and compliance with laws and regulations, a report discussing significant deficiencies in internal controls, a report describing instances of fraud, illegal acts, or other material noncompliance and a report containing the views of responsible officials of the audited organization regarding any reported significant deficiencies. A report discussing the effectiveness of the government's programs is not a required report.

Reporting Requirements Are a Combination of Requirements of the Government