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In this session, we discuss the objective of compliance reporting, which is to ensure that the entity operates according to established criteria, such as laws, regulations, and contractual agreements. This reporting aims to promote transparency, accountability, and good governance by assessing whether the company is compliant. Compliance reporting can occur in three contexts: as part of a financial statement audit, within an attestation engagement, or under a single audit engagement. Each context provides a framework for evaluating the entity's adherence to the relevant criteria.
