On completing the audit of the general-purpose financial statements of the City of Devon, the auditor issued the following "compliance report."
We conducted our audit in accordance with GAAS issued by the AICPA. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the City complied, in all material respects, with applicable laws and regulations.
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grants. However, our objective was not to provide an opinion on overall compliance with such provisions.
The result of our tests indicate that, with respect to the items tested, the City of Devon complied, in all material respects, with the provision referred to in the preceding paragraph.
[Signature]
[Date]
REQUIRED: Identify any erroneous statements in, or parts missing from, the report.

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The Answer of On completing the audit of the general-purpose financial statements of the City of Devon, the auditor issued the following "compliance report."
We conducted our audit in accordance with GAAS issued by the AICPA. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the City complied, in all material respects, with applicable laws and regulations.
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grants. However, our objective was not to provide an opinion on overall compliance with such provisions.
The result of our tests indicate that, with respect to the items tested, the City of Devon complied, in all material respects, with the provision referred to in the preceding paragraph.
[Signature]
[Date]
REQUIRED: Identify any erroneous statements in, or parts missing from, the report.

On Completing the Audit of the General-Purpose Financial Statements of the City