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| Which of the following is correct about reporting on compliance with laws and regulations in a financial audit under Government Auditing Standards (the Yellow Book)? A. The reporting standards in a governmental audit modify the auditor’s responsibilities under generally accepted auditing standards. B. In some circumstances, auditors are required to report fraud and illegal acts directly to parties external to the audited entity. C. The auditor’s key findings of the audit of the financial statements should be communicated in a separate report. D. Auditors are not |