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| Jones, CPA, is auditing an entity’s financial statements in accordance with Government Auditing Standards. Jones should prepare a written report which describes A. The list of internal controls tested and the results of the testing. B. The auditor’s independence and lack of any personal biases or external influences regarding the client. C. The specific plan for obtaining audit evidence from all the applicable governmental agencies. D. The scope of the auditor’s testing of compliance with laws and regulations and of internal controls. |