伉俪情深蒙特马利审计2-2
requires established criteria (such as those contained in a law or regulation) to measure the relevant assertions against. Compliance audits are performed by independent auditors and by internal and government auditors (often as part of a performance audit).
If a policy, contract, law, or regulation has a direct and material effect on the entity's financial statements, determining the extent of compliance with it usually will be an integral part of a financial statement audit. For example, an auditor reviews an entity's conformity with the restrictive covenants in a long-term debt agreement to ascertain that a violation of the
covenant has not made the entire bond issue due and payable at the lender's option, which might require that the debt be reclassified as a current liability. Independent auditors do not, however, plan their audits of financial statements to provide assurance about an entity's compliance with policies, contracts, laws, and regulations that do not have a direct and
