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In this session, we discuss the fundamental goal of reporting on compliance, which is to ensure that a company operates in accordance with established criteria such as laws, regulations, and contractual agreements. The objectives are to promote transparency, accountability, and good governance. Reporting on compliance can occur in three contexts: within a financial statement audit, in the context of attestation engagements, and through single audit engagements. Each context has distinct implications for evaluating a company's adherence to compliance standards.
