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This session focuses on reporting on compliance, which aims to ensure that the entity being scrutinized operates in accordance with established criteria, such as laws, regulations, and contracts. The goal is to promote transparency, accountability, and good governance. Reporting on compliance can occur in three different contexts: within a financial statement audit, as part of an attestation engagement, or in the context of a single audit engagement. Each context serves to assess whether the company adheres to the relevant compliance standards.