Accountants can report on compliance with laws and regulations either in conjunction with an audit engagement or as a separate engagement. 

Required: 

a. What type of procedures are performed in a separate attestation engagement to examine compliance with laws and regulations? How does this differ from the procedures performed if compliance is evaluated in conjunction with a GAAS audit? 

b. What are the major contents of the auditors’ report on compliance with laws and regulations if conducted in conjunction with an audit engagement? How do these contents differ if the examination of compliance is conducted as a separate engagement? 

c. If reporting on compliance with laws and regulations in conjunction with an audit engagement, what are the auditors’ options for reporting on compliance?