1997 NS Finance - 1996-97 Audit Proposal and Contract

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J 9 May 23, 1997 The Board of County Commissioners Page 5 Other Communications Arising From the Audit In connection with the planning and the performance of our audit,generally accepted auditing standards and Government Auditing Standards require that we ensure that certain matters are communicated to management and Members of the Board of County Commissioners related to the conduct of our audit,including,when applicable: • Our responsibility as auditors under generally accepted auditing standards • Significant accounting policies • Management judgments and accounting estimates • Significant audit adjustments(recorded and unrecorded) • Other information in documents containing audited financial statements • Disagreements with management • Consultation by management with other accountants on significant matters • Difficulties encountered in performing the audit • Major issues discussed with management prior to our retention as auditors. We may also have other comments for management on matters we have observed and possible ways to improve the efficiency of the County's operations or other recommendations concerning internal control With respect to these other communications,it is our practice to discuss all comments,if appropriate, with the level of management responsible for the matters,prior to their communications to senior management and/or the Members of the Board of County Commissioners.