The audit found that the supplier has not complied with the prescribed industry safety standards.

has + not + complied 用于 that-从句中，构成间接引语中的现在完成时完整否定。has 为助动词，not 为否定词，complied 为过去分词，与 with 搭配表示遵守。整体为正式的审计/合规报告语体。