In reporting on internal control, the GAO's Government Auditing Standards imposes more responsibility on an auditor than SAS No. 60, "Communication of Internal Control Structure Related Matters Noted in an Audit," the standard under generally accepted auditing standards. How do the GAO's standards differ from SAS No. 60?

a. SAS No. 60 does not require communication of reportable conditions.

b. A report under the GAO's standards describes deficiencies in internal control that are not significant enough to be considered reportable conditions under SAS No. 60.

c. SAS No. 60 requires that the auditor identify internal control categories.

d. The GAO's standards require a report on compliance with laws and regulations.

Choose the correct answer.