... Arens/Beasley/Elder 26 - 9Learning Objective 2Describe the auditing and reporting requirements underGovernment Auditing Standards and the Single Audit ActThis is trial versionwww.adultpdf.com ... Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - 10Governmental Financial AuditingThe primary source of authoritative literaturefor performance of government audits isGovernment Auditing Standards,which ... Publishing, Auditing 12/e, Arens/Beasley/Elder 26 - 7Relationship of Internal and External Auditors The external auditor is responsibleto financial statement users The internal auditor is...