Laserfiche WebLink
Board of County Commissioners <br />Cabarrus County, North Carolina <br />October 13, 2009 <br />Page three <br />type of auditor's opinion that may be expressed on those statements, our professional standards require <br />the consulting accountant to check with us to determine that the consultant has all the relevant facts. To <br />our knowledge, there were no such consultations with other accountants. <br />issues Discussed Prior to Retention of independent Auditors <br />We generally discuss a variety of matters, including the application of accounting principles and auditing <br />standards, with management prior to retention as Cabarrus County, North Carolina's auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses were <br />not a condition to our retention. <br />Dlfflculttes Encountered in Performing the Audit <br />We did not encounter any significant difficulties in dealing with management in performing our audit. <br />Independence <br />Amendment No. 3, Independence, to Govemment Auditing Standards requires that an audit firm <br />® document an understanding with the audited entity regarding the objectives of non-audit services. As part <br />of our audit, we performed certain non-audit services which did not impair our independence. We <br />prepared a draft of the County's financial statements and related notes. In accordance with Government <br />Auditing Standards, the County's management is required to review and approve those financial <br />statements prior to their issuance and have a responsibility to be in a position in fact and appearance to <br />make an informed Judgment on those financial statements. Further, the County's management is <br />required to designate a qualified management-level individual to be responsible and accountable for <br />overseeing our services. <br />This information is intended solely for the use of the Board of County Commissioners and management of <br />Cabarrus County, North Carolina and should not be used for any other purpose. <br />~a~ ~,~,...~ ~ et'a~e~ G'PQs, Y~Ci. <br />Martin Starnes & Associates, CPAs, P.A. <br />Hickory, NC <br />G-8 <br />Attachment number 2 <br />Page 262 <br />