Which of the following is not a difference between private sector auditing and governmental auditing?
A)	The public availability of audit reports.
B)	Testing of compliance with laws and regulations.
C)	Governmental audits require auditor knowledge of government accounting and auditing.
D)	None of the above; these are all differences between private sector auditing and governmental auditing.
Answer:D
Which of the following is not a difference between private sector auditing and governmental auditing?
A)	The public availability of audit reports. B)	Testing of compliance with laws and regulations. C)	Governmental audits require auditor knowledge of government accounting and auditing. D)	None of the above; these are all differences between private sector auditing and governmental auditing.