Question: Performance audits differ from financial audits in that a . The GAO's general standards do not apply to performance audits b . In conducting performance
Performance audits differ from financial audits in that
a The GAO's "general standards" do not apply to performance audits
b In conducting performance audits, the auditors do not necessarily attest to assertions of management
c The auditors need not issue a formal report setting forth their findings
d The main focus should be on activities that satisfy the criteria of Circular A as "major programs"
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