 possibly not the entire financial statements, but a specific component of them in order to meet whatever needs are there in order to give the added level of confidence that is needed within that third-party agreement or opinion process. So that could be another type of engagement that could be for a public accounting firm, compliance with aspects of contractual agreements or regulatory requirements. So if there's any specific contractual agreements or regulatory requirements, we could an CPA firm or a public accounting firm can be engaged in order to conduct an audit with regards to the compliance with those items. So again, you could see how this could come up in specific industries, specific areas where there's need to have some kind of third-party assurance that there has been compliance with these regulations and then the audit would be, of course, conducted with regards to the compliance of them. Financial statements prepared on a basis of accounting other than generally accepted accounting principles, the typical basis sees we would have cash basis, tax basis, and some kind of regulatory type of basis or the three kind of basis sees we would have. Again, you would probably see this and more non-publicly traded companies where they would need some type of audit, some type of, if they're looking for a loan or something like that, they could get some type of audit for that. The bank might be asking them, hey, we need some kind of third-party validation that your financial statements are prepared correctly. We know that they're prepared in accordance with the cash basis or tax basis. We just need the assurance that they are prepared in accordance with that cash or tax basis and therefore the audit might be or some type of audit or engagement could be conducted with regards to those specific formats of accounting. Specified elements, accounts, or items of a financial statement. An auditor may be engaged to report on only specific parts of the financial statement. So again, we could be auditing for a specific component of the financial statement. There might be some need for some assurance within some specific component of the financial statement. It would be a lot simpler of an audit or less work, of course, to audit just that component if that's what is needed. Compliance with aspects of contractual agreements or regulatory requirements. Auditor will provide negative assurance on compliance with the provisions of contractual agreements or regulatory requirements. The auditor does not use the words in our opinion. So in other words, when we do this type of audit, when a CPA firm or public accounting firm does this type of audit, we don't use the same language of in our opinion. Instead, it looks something more like this. This is just an example. In connection with our audit, nothing came to our attention that caused us to believe that the company failed to comply with terms, covenants, provisions, or conditions. So notice what that negative kind of language that we have, there's kind of a disclaimer type of language, kind of a lawyer talk type of language. So let's read it one more time. In connection with our audit, so with our audit, we did do audit, we gathered evidence. Nothing came to our attention. We didn't see anything come to our attention within the audit engagement. That caused us to believe that the company failed to comply with terms, conditions, provisions, and conditions of and so on and so forth.