Wixon & Co., CPAs, is performing an audit of the City of Brummet for the year ended June30, 200X, in accordance with Generally Accepted Government Auditing Standards. During the course of the audit, Gerald Yarnell, a senior auditor, discovers violations of laws and regulations that constitute material instances of noncompliance

a.) Explain why these violations may affect the auditor's reports.

b.) How would your answer to requirement (a) change if management elected to correct the financial statements for the violations?