Final answer:
The GAO describes expanded-scope governmental auditing to include financial statement audits, attestation engagements, and compliance audits, but not performance audits.
Step-by-step explanation:
The Government Accountability Office (GAO) describes expanded-scope governmental auditing as including financial statement audits, attestation engagements, compliance audits, and performance audits.
Financial statement audits are conducted to assess the accuracy and reliability of an organization's financial statements. Attestation engagements involve providing assurance on a specific subject matter or assertion. Compliance audits examine whether an organization is adhering to laws, regulations, and policies. Performance audits assess whether an organization is achieving its goals and using resources effectively and efficiently.
Therefore, the correct answer is d. performance audits, which is not included in expanded-scope governmental auditing.