Sofia, CPA, has encountered an issue with her nonissuer audit client relating to failure to pay a fine. She is unsure what the audit standards say about noncompliance with a law. Which section of the generally accepted auditing standards defines noncompliance with laws and regulations? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.

Sofia, CPA, has encountered an issue with her nonissuer audit client relating to failure to pay a fine. She is unsure what the audit standards say about noncompliance with a law. Which section of the generally accepted auditing standards defines noncompliance with laws and regulations? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Some examples of correctly formatted AT-C responses are AT-C123.45, ATC123.456, AT-C123.A45, AT-C123.A456, AT-C1234.56, AT-C1234.567