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In this session, the focus is on reporting compliance, which aims to ensure that a company adheres to established criteria such as laws, regulations, and contractual agreements. The goal is to promote transparency, accountability, and good governance. Reporting on compliance can occur in three contexts: within the financial statement audit, in the context of attestation engagements, and during single audit engagements. Each context serves to verify whether the entity operates in accordance with the necessary compliance standards.