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| Reporting standards for financial audits under Government Auditing Standards (the Yellow Book) differ from reporting under generally accepted auditing standards in that Government Auditing Standards require the auditor to A. Provide positive assurance that control activities regarding segregation of duties are consistent with the entity’s control objectives. B. Provide negative assurance that the auditor discovered no evidence of intentional override of internal controls. C. Describe the scope of the auditor’s principal substantive tests. D. Present the results of the auditor’s tests of controls. |