$16)$ An auditor performing nonaudit work for a client may be in danger of violating the independence rules in Government Auditing Standards when he or she provides:

A$)$ Internal audit services.

B$)$ Advice on routine business matters.

C$)$ Benchmarking information to the client.

D$)$ Best practice information to the client.

$17)$ Under a single audit:

A$)$ An audit must be performed encompassing the nonfederal entity$$s financial statements and schedule of expenditures of federal awards.

B$)$ The audit must be conducted by an independent auditor in accordance with generally accepted government auditing standards $($GAGAS$)$ and cover the operations of the entire nonfederal entity.

C$)$ For each major program, the auditor must obtain an understanding of the internal controls pertaining to the compliance requirements for the program, assess control risk, and perform tests of controls, unless the controls are deemed to be ineffective.

D$)$ All of the given statements regarding a single audit are true.

$18)$ When conducting a single audit:

A$)$ All federal grant programs must be audited.

B$)$ All major programs must be audited.

C$)$ At a minimum, all Type A major programs not identified as low$-$risk and certain high$-$risk Type B programs must be considered for audit.

D$)$ All programs not identified as low$-$risk must be audited. performing nonaudit work for a client may be in danger of violating the independence rules in Government Auditing Standards when he or she provides:

A$)$ Internal audit services.

B$)$ Advice on routine business matters.

C$)$ Benchmarking information to the client.

D$)$ Best practice information to the client.

$17)$ Under a single audit:

A$)$ An audit must be performed encompassing the nonfederal entity$$s financial statements and schedule of expenditures of federal awards.

B$)$ The audit must be conducted by an independent auditor in accordance with generally accepted government auditing standards $($GAGAS$)$ and cover the operations of the entire nonfederal entity.

C$)$ For each major program, the auditor must obtain an understanding of the internal controls pertaining to the compliance requirements for the program, assess control risk, and perform tests of controls, unless the controls are deemed to be ineffective.

D$)$ All of the given statements regarding a single audit are true.

$18)$ When conducting a single audit:

A$)$ All federal grant programs must be audited.

B$)$ All major programs must be audited.

C$)$ At a minimum, all Type A major programs not identified as low$-$risk and certain high$-$risk Type B programs must be considered for audit.

D$)$ All programs not identified as low$-$risk must be audited.