Which of the following is not part of a financial audit?
A)	Forming judgments about internal controls
B)	Testing compliance with laws and regulations
C)	Providing an opinion on compliance with GAAP
D)	Assessing the degree to which program objectives have been met
Answer:D
Which of the following is not part of a financial audit?
A)	Forming judgments about internal controls B)	Testing compliance with laws and regulations C)	Providing an opinion on compliance with GAAP D)	Assessing the degree to which program objectives have been met