SAS 117 Section 801 Compliance Audits

Governments frequently establish governmental audit requirements
for entities to undergo an audit of their compliance with applicable compliance
requirements. This section is applicable when an auditor is engaged, or required
by law or regulation, to perform a compliance audit in accordance with all of
the following:
• Generally accepted auditing standards (GAAS)
• The standards for financial audits under Government Auditing
Standards
• A governmental audit requirement that requires an auditor to
express an opinion on compliance (Ref: par. .A1–.A2)