My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
AG 1992 03 09
CabarrusCountyDocuments
>
Public Meetings
>
Agendas
>
BOC
>
1992
>
AG 1992 03 09
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
3/25/2002 4:09:20 PM
Creation date
11/27/2017 12:01:10 PM
Metadata
Fields
Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
3/9/1992
Board
Board of Commissioners
Meeting Type
Regular
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
120
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
POTTER <br />3C.0 M PAaN Y, P.A. <br /> ~ ~COUNTANTS <br /> 114 N. Church Street, Monroe, NC 28112 <br /> (704) 283-8189 <br /> <br />February 26, 1992 <br /> <br />Honorable Carolyn Carpenter, Chairperson <br /> and Members of the Board of Commissioners <br />Cabarrus County <br />Concord, North Carolina <br /> <br />Commissioners: <br /> <br />We are pleased to confirm our understanding of the services we are to provide for <br />Cabarrus County for the year ended June 30, 1992. We will audit the general <br />purpose financial statements of Cabarrus County as of and for the year ended 3une <br />30, 1992. The following funds and account groups exist and will be subjected to <br />the audit procedures: <br /> <br />2. <br />3. <br />4. <br />5. <br /> <br />General Fund <br />Capital Project Fund <br />General Fixed Assets Group of Accounts <br />General Long-Term Debt Group of Accounts <br />Enterprise Fund <br /> <br />Our audit will be made in accordance with generally accepted auditing standards <br />and will include tests of your accounting records and other procedures we <br />consider necessary to enable us to express an unqualified opinion that your <br />financial statements are fairly presented, in all material respects, in <br />conformity with generally accepted accounting principles. If our opinion is <br />other than unqualified, we will fully discuss the reasons with you in advance. <br /> <br />Our procedures will include tests of documentary evidence supporting the <br />transactions recorded in the accounts, tests of physical existence of <br />inventories, and direct confirmation of receivables and certain other assets and <br />liabilities by correspondence with selected customers, creditors, and banks. We <br />will request written representations from your attorneys as part of the <br />engagement, and they may bill you for responding to this inquiry. At the <br />conclusion of our audit, we will also request certain written representations <br />from you about the financial statements and related matters. <br /> <br />An audit includes examining, on a test basis, evidence supporting the amounts and <br />disclosures in the financial statements; therefore, our audit will involve <br />judgement about the number of transactions to be examined and the areas to be <br />tested. Also, we will plan and perform the audit to obtain reasonable assurance <br />about whether the financial statements are free of material misstatement. <br />However, because of the concept of reasonable assurance and because we will not <br />perform a detailed examination of all transactions, there is a risk that material <br /> <br />American Inslilulc of Ccrlilicd Public Accountants · North Carolina Association of Ccrlificd Public Accountants <br /> <br /> <br />
The URL can be used to link to this page
Your browser does not support the video tag.