文章太长，这是第二部分。
2.Audits in accordance with Generally Accepted Auditing Standards
As discussed in Chapter 2, auditors have a responsibility to design all audits to obtain reasonable assurance of detecting material misstatements resulting from violations of laws and regulations that have a direct and material effect on line-item amounts in the financial statements. The auditors perform a number of procedures to identify the laws and regulations that have a direct effect on an organization's financial statements, including (1) discussing laws and regulation with management, program and grant administrators, and government auditors;(2)reviewing relevant grant and loan agreements; and(3)reviewing minutes of the legislative body of the governmental organization, The auditors also obtain written representation from management about the completeness of the laws and regulations identified and an acknowledgment of management's responsibility for compliance with them.
3.Audits in accordance with Government Auditing Standards
A governmental or nongovernmental organization may engage the auditors to audit its financial statements in accordance with Government Auditing Standards. These types of audits are required by law, regulation, or agreement for certain organizations that receive federal financial assistance.
In performing an audit in accordance with Government Auditing Standards, the auditors provide an additional report on compliance with laws and regulations and on internal control. To provide this additional report, the auditors are not required to perform audit procedures beyond those required by generally accepted auditing standards. Thus, the auditors perform the audit in accordance with generally accepted auditing standards and issue two reports an opinion on the organization's financial statements, and a combined report on compliance with applicable laws and regulations and the organization's internal control. An audit in accordance with Government Auditing Standards also requires the auditors to communicate certain additional information to the organization's audit committee.
(1)Reporting on compliance with laws and regulations
The portion of the combined report that relates to compliance is based on the auditors' tests of compliance with laws and regulations that have a direct and material effect on the amounts in the financial statements tests that are required by generally accepted auditing standards. The report describes the scope of the auditors' tests of compliance with laws and regulations, and presents the auditors' findings.
The auditors may discover violations of pro- visions of laws, regulations, contracts, or grants that result in what they estimate to be a material misstatement of the organization's financial statements. Such violations are known as material instances of noncompliance.