A woman in green shoes, walking and holding a phone.
There is a woman in green holding a phone.
Although the following standard on reporting on compliance with laws and regulations and on internal control over financial reporting is applicable to audits of financial statements, the requirement to report deficiencies in internal control (see paragraphs 5.11 through 5.15) and reporting fraud, illegal acts, and other noncompliance (see paragraphs 5.16 through 5.26) is applicable to all financial audits.