The objectives of the auditor are:

  1. To obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements;
  2. To perform specified audit procedures to help identify instances of non-compliance with other laws and regulations that may have a material effect on the financial statements; and
  3. To respond appropriately to non-compliance or suspected noncompliance with laws and regulations identified during the audit.