The U.S. Governmental Accounting Office "Yellow Book" states that the third field work standard for government performance audits is: An assessment is to be made of compliance with applicable requirements of laws and regulations when necessary to satisfy the audit objectives. In government auditing compliance with laws and regulations is important because government organizations, programs, services, activities, and functions are usually created by law and are subject to more specific rules and regulations than the same are in the private sector.

List the responsibilities this standard places upon the auditor.