Which of the following provisions of the Sarbanes-Oxley Act already existed in governmental auditing standards?
A)	Auditors are required to report deficiencies in the design or operation of internal controls.
B)	Not-for-profit organizations are required to establish audit committees composed of non-management board members.
C)	All nonaudit services performed by the auditors must be approved by the audit committee.
D)	All of the above.
Answer:A
Which of the following provisions of the Sarbanes-Oxley Act already existed in governmental auditing standards?
A)	Auditors are required to report deficiencies in the design or operation of internal controls. B)	Not-for-profit organizations are required to establish audit committees composed of non-management board members. C)	All nonaudit services performed by the auditors must be approved by the audit committee. D)	All of the above.