Laserfiche WebLink
In addition, professional standards require us to communicate to you all material, corrected <br />misstatements that were brought to the attention of management as a result of our audit <br />procedures. None of the misstatements identified by us as a result of our audit procedures and <br />corrected by management were material, either individually or in the aggregate, to the financial <br />statements taken as a whole or applicable opinion units. <br />Disagreements with Management <br />For purposes of this letter, professional standards define a disagreement with management as a <br />matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, <br />or auditing matter, which could be significant to Cabarrus County, North Carolina's financial <br />statements or the auditor's report. No such disagreements arose during the course of our audit. <br />Representations Requested from Management <br />We have requested certain written representations from management, which are included in the <br />management representation letter dated October 26, 2011. <br />Management's Consultations with Other Accountants <br />In some cases, management may decide to consult with other accountants about auditing and <br />accounting matters. Management has informed us that, and to our knowledge, there were no <br />consultations with other accountants regarding auditing and accounting matters. <br />Other Significant Findings or Issues <br />In the normal course of our professional association with Cabarrus County, we generally discuss <br />a variety of matters, including the application of accounting principles and auditing standards, <br />operating and regulatory conditions affecting the entity, and operational plans and strategies that <br />may affect the risks of material misstatement. None of the matters discussed resulted in a <br />condition to our retention as Cabarrus County's auditors. <br />This information is intended solely for the information and use of the Board of County <br />Commissioners and management of Cabarrus County, North Carolina is not intended to be and <br />should not be used by anyone other than these specified parties. <br />;�j �" ,,e�.�.•� �' ��a.c�, mss, <br />Martin Starnes & Associates, CPAs, P.A. <br />Hickory, NC <br />Attachment number 3 <br />1 -3 Page 301 <br />