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which of the following statements is a standard applicable to financial statement au 602469

Which of the following statements is a standard applicable to financial statement audits in accordance with Government Auditing Standards (the “yellow book”)?

  1. An auditor should report on the scope of the auditor’s testing of internal controls.
  2. All instances of abuse, waste, and mismanagement should be reported to the audit committee.
  3. An auditor should report the views of responsible officials concerning the auditor’s findings.
  4. Internal control activities designed to detect or prevent fraud should be reported to the inspector general.

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