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<br /> <br /> our attention.We will also inform you of any violations of laws or governmental regulations that <br /> come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to <br /> the period covered by our audit and does not extend to later periods for which we are not <br /> <br />', engaged as auditors, <br /> Our procedures will include tests of documentary evidence supporting the transactions recorded <br /> in the accounts, and may include tests of the physical existence of inventories, and direct <br /> confrmation of receivables and ,certain other assets and liabilities by correspondence with <br /> . selected individuals, funding sources, creditors, and financial institutions. We will request <br /> written representations from your attorneys as part of the engagement, and they may bill you for <br />' responding to this inquiry. At the conclusion of our audit, we will also require certain written <br /> representations from you about the financial statements and related matters. <br />' Audit Procedures-Internal Controls <br /> Our audit will include obtaining an understanding of the entity and its environment, including <br />' internal control, sufficient to assess the risks of material misstatement of the financial statements <br /> and to design the nature, timing, and extent of further audit procedures. Tests of controls maybe <br /> performed to test the effectiveness of certain controls that we consider relevant to preventing and <br />' detecting errors and fraud that are material to the financial statements and to preventing and <br /> detecting misstatements resulting from illegal acts and other noncompliance matters that have a <br /> direct and material effect on the financial statements. Our tests, if performed, will be less in <br />' scope than would be necessary to render au opinion on internal control and, accordingly, no <br /> opinion will be expressed in our report on internal control issued pursuant to Govvernment <br /> Auditing Standards. <br />' <br /> As required by OMB Circular A-133, we will perform tests of controls over compliance to <br /> evaluate the effectiveness of the design and operation of control that we consider relevant to <br /> preventing or detecting material noncompliance with comipliance requirements applicable to each <br />' major federal and State award program. However, our tests will be less in scope than would be <br /> necessary to render and opinion on those controls and, accordingly, no opinion will be expressed <br /> <br />' in our report on internal control issued pursuant to OMB Circular A-133. <br /> An audit is not desi ed to rovide assurance on intern i control or to identif si if ant <br />~ P a Y 1~ c <br /> <br />' deficiencies. However, during the audit, we will communicate to management and those charged <br />with governance internal control related matters that are required to be communicated under <br /> AICPA professional standards, Government Auditing Standards, and OMB Circular A-133. <br />' Audit Procedures -Compliance <br /> As part of obtaining reasonable assurance about whether the financial statements are free of <br />' material misstatement, we will perform tests of Cabat7•us County's compliance with the <br /> provisions of applicable laws, regulations, contracts, agreements, and grants. However, the <br /> objective of our audit will not be to provide an opinion on overall compliance and we will not <br />' express such an opinion in our report on compliance issued pursuant to Government Auditi~:g <br /> Standards, <br /> <br /> <br />F-8 <br />Attachment number 2 <br />Page 204 of 286 <br />