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Agenda - 06-01-1999 - 8m
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Agenda - 06-01-1999 - 8m
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Last modified
3/25/2009 2:50:28 PM
Creation date
3/25/2009 2:49:00 PM
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BOCC
Date
6/1/1999
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
8m
Document Relationships
1999 S Audit Contract for Fiscal Year Ending June 30, 1999
(Linked From)
Path:
\Board of County Commissioners\Contracts and Agreements\General Contracts and Agreements\1990's\1999
1999 S Finance - Deloitte & Touche Audit Contract 06-01-1999 - 8m
(Linked From)
Path:
\Board of County Commissioners\Contracts and Agreements\General Contracts and Agreements\1990's\1999
Minutes - 19990601
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\1990's\1999
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6 <br />Apri126, 1999 <br />Orange County, North Carolina <br />Page 3 <br />Our auditing procedures will include tests of documentary evidence supporting the <br />transactions recorded in the accounts, and may include tests of the physical existence of <br />inventories, and direct confirmation of receivables and certain other assets and liabilities by <br />correspondence with selected individuals, creditors and financial institutions. We will make <br />audit inquiries and request written responses from the County's attorneys as part of the <br />engagement, and they may bill the County for responding to this inquiry. <br />As part of our audit of compliance with the requirements of major federal programs, we will <br />obtain an understanding of the County's internal control related to administering major federal <br />programs and we will assess risk as required by OMB Circulaz A-133 for the purpose of <br />establishing the nature, timing, and extent of auditing procedures necessary for expressing an <br />opinion concenung compliance with laws and regulations related to major federal and state <br />award programs. <br />As required by OMB Circulaz A-133 and the State Single Audit Implementation Act, our audit <br />of compliance will also include tests of transactions related to federal and state awazd <br />programs for compliance with applicable laws and regulations. However, because of the <br />concept of reasonable assurance and because we will not perform a detailed examination of all <br />transactions, there is a risk that material errors, fraud or illegal acts may exist and not be <br />detected by us. We will advise you, however, of any matters of that nature that come to our <br />attention, and will include such matters in the reports required for an audit in accordance with <br />OMB Circulaz A-133. Our responsibility as auditors is limited to the period covered by our <br />audit and does not extend to matters that arise during any subsequent periods for which we <br />have not been engaged as auditors or for which we have performed no substantive auditing <br />procedures. <br />The report on our understanding of the County's internal control and the assessment of control <br />risk made as part of the County's general purpose financial statement audit will include (1) the <br />scope of our work in obtaining an understanding of the County's internal control and in <br />assessing the control risk and (2) the reportable conditions, including the identification of <br />material weaknesses identified as a result of our work in understanding and assessing the <br />control risk. <br />In addition, we will render a report on illegal acts, as required, depending on the results of our <br />audit procedures. <br />We will complete and sign one copy of the auditor's information section of the Data <br />Collection Form. County management must prepare all other sections of the form and sign the <br />form prior to its submission to the Federal Bureau of the Census. <br />
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