... Commonwealth of Puerto Rico, the District of Columbia, Guam, the Virgin Islands, the Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, ... U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, or the Freely Associated States of Micronesia, the Republic of the Marshall Islands, and the Republic of Palau. For ... Auditing Standards, issued by the Comptroller General of the United States, and the U.S. generally accepted auditing standards incorporated by Government Auditing Standards.1 Those standards...