Auditors frequently audit statements that were prepared on a comprehensive basis of accounting other than GAAP. When this occurs:
a. generally accepted auditing standards apply to these engagements and the reporting requirements differ.b. generally accepted auditing standards apply to these engagements and the reporting requirements are the same as well.
c. generally accepted auditing standards do not apply to these examinations and the reporting requirements differ also.
d. generally accepted auditing standards do not apply to this engagement and the reporting requirements remain the same for the CPA.