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Agenda - 06-22-1998 - 8l
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Agenda - 06-22-1998 - 8l
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Last modified
8/14/2015 11:53:36 AM
Creation date
7/8/2010 10:40:16 AM
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BOCC
Date
6/22/1998
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
8l
Document Relationships
1998 S Finance - Deloitte and Touche, LLP - Audit contract for the June 30 1998 Fiscal Year
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\Board of County Commissioners\Contracts and Agreements\General Contracts and Agreements\1990's\1998
Minutes - 19980622
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\Board of County Commissioners\Minutes - Approved\1990's\1998
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HERNST & YOUNfi LLP • 787 Seventh Avenue jr Phone: 212 773 3000 13 <br />New York, New York 10019 <br />Deloitte & Touche LLP <br />We have reviewed the system of quality control for the accounting and auditing practice of <br />Deloitte & Touche LLP (the Firm) in effect for the year ended March 31, 1996. Our review was <br />conducted in conformity with standards for peer reviews promulgated by the Peer Review <br />Committee of the SEC Practice Section of the AICPA Division for CPA Firms (the Section). <br />We tested compliance with the Firm's quality control policies and procedures at the Firm's <br />National office and at selected practice offices in the United States and with the membership <br />requirements of the Section to the extent we considered appropriate. These tests included the <br />application of the Firm's policies and procedures on selected accounting and auditing <br />engagements. We tested the supervision and control of portions of engagements performed <br />outside the United States. <br />In performing our review, we have given consideration to the general characteristics of a <br />system of quality control as described in quality control standards issued by the AICPA. Such <br />a system should be appropriately comprehensive and suitably designed in relation to the firm's <br />organizational structure, its policies, and the nature of its practice. Variance in individual <br />performance can affect the degree of compliance with a firm's prescribed quality control <br />policies and procedures. Therefore, adherence to all policies and procedures in every case may <br />not be possible. As is customary in a peer review, we are issuing a letter under this date that <br />sets forth comments relating to certain policies and procedures or compliance with them. These <br />matters were not considered to be of sufficient significance to affect the opinion expressed in <br />this report. <br />In our opinion, the system of quality control for the accounting and auditing practice of <br />Deloitte & Touche LLP in effect for the year ended March 31, 1996 met the objectives of <br />quality control standards established by the AICPA, and was being complied with during the <br />year then ended to provide the Firm with reasonable assurance of conforming with <br />professional standards. Also, in our opinion, the Firm was in conformity with the membership <br />requirements of the Section in all material respects. <br />New York, New York <br />November 25, 1996 <br />ff� -f Q UP <br />Ernst & Young LLP is a member of Ernst & Young International, Ltd. <br />
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