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In this session, the focus is on reporting compliance, which aims to ensure that a company operates according to established criteria such as laws, regulations, and contractual agreements. The purpose is to promote transparency, accountability, and good governance. Compliance reporting can occur in three contexts: within a financial statement audit, in an attestation engagement, or during a single audit engagement. Each context serves to evaluate whether the entity meets the relevant compliance criteria. Understanding these contexts is crucial for effective compliance reporting.
