Six children and two adults playing on or near a swing set.
Children plays at a swing set.
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.