minimum audit report disclosures

... audits We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing ... Commission's financial statements and reporting on applicable internal controls and compliance with laws and regulations The OIG monitored audit progress and reviewed the audit report and related documentation ... Washington, DC 20006 Independent Auditors’ Report The Federal Energy Regulatory Commission and the Inspector General, United States Department of Energy: We have audited the accompanying balance...

Ngày tải lên: 17/02/2014, 21:20

... and joint ventures January 1, 2013 Disclosures - Transfers of financial assets Amendments to IFRS Disclosures – Offsetting of financial assets and liabilities Disclosures - Transition to IFRS Amendments ... IFRIC 14, Prepayments when there is a minimum funding requirement This change is applied in specific situations in which the company is obligated to make minimum annual contributions to its defined ... 24, Related party disclosures This revised standard includes the following changes:(i) it includes a partial exemption for entities with government shareholdings, which requires disclosures of information...

Ngày tải lên: 18/02/2014, 05:20

... REPORT 1.13 Audit has made 10 recommendations to address the audit findings detailed in this report 1.14 In accordance with section 18 of the Auditor-General Act 1996, a final draft of this report ... Care Scorecard Report Monthly Internal Report Canberra Hospital & Health Services Scorecard Report Monthly Internal Report Calvary Public Hospital Scorecard Report Monthly Internal Report Health ... Daily Internal Report Canberra Hospital & Health Services Access Steering Committee Report Weekly Internal Report Canberra Hospital & Health Services Weekly ED Report Weekly Internal Report Canberra...

Ngày tải lên: 18/02/2014, 05:20

... response to the findings of this audit report AUDIT AND EVALUATION DIRECTORATE PROJECT MANAGEMENT PROCESSES AND PRACTICES CANADIAN SPACE AGENCY PROJECT # 06/07 01-03 AUDIT REPORT DESCRIPTION OF THE ... Phase to Phase E, inclusive This audit was not included in the 2006–2007 audit plan approved by the Audit Committee 1.2 PURPOSE OF THE AUDIT The purpose of this audit was to determine if CSA’s ... published by the Institute of Internal Auditors These standards require that audit objectives be set on the basis of audit criteria Audit standards also require that the audit engagement be conducted...

Ngày tải lên: 18/02/2014, 05:20

... consistency among the capital program procedures and reporting Washington State Auditor‘s Office 14 Exceptions and Observations on the Audit and Reports The auditor does not recognize that a top priority ... ERMS Exceptions and Observations on the Audit and Report The auditor’s ―all access‖ request greatly exceeded typical audit procedures, based on our previous audit engagements with the SAO However, ... and Responsibilities 102 Audit Summary King County June 1, 2009 AUDIT RESULTS This report contains the results of our independent accountability audit of King County Overarching Conclusion...

Ngày tải lên: 06/03/2014, 23:20

... order to audit conformance to the ISO 13485:2003 standard and for their audit report to be accepted under the ISO 13485:2003 Voluntary Audit Report Submission Pilot Program What Audit Reports ... would standardize minimum audit report content, reduce variability in report content among registrars, and increase the usefulness and reliability of audit reports The results from report evaluations ... Regulatory Audit Reports The most recent eligible ISO 13485:2003 audit report submitted will also need to be consistent with HC’s GD211: Guidance on the content of quality management system audit reports...

Ngày tải lên: 15/03/2014, 20:20

... 2011 This report contains the remaining components required by the Single Audit Act: Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of ... statements and have issued our report thereon dated January 17, 2012 Our report includes a reference to other auditors We conducted our audit in accordance with auditing standards generally accepted ... on separately by those other auditors However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors The financial statements...

Ngày tải lên: 23/03/2014, 04:20

... interstate and overseas The Audit Team has completed its task and this report outlines the findings and recommendations of the Audit of the Queensland Ambulance Service The Audit Team wishes to acknowledge ... $46.36M in 2007-08) The Audit considers that the level of public reporting on the allocation of tax funded revenues could be improved In particular, the current level of reporting does not provide ... would be kept to a minimum if the majority of administrative functions are undertaken centrally Included in the number of corporate staff reported by Queensland in the ROGS report is staff employed...

Ngày tải lên: 23/03/2014, 04:20

... Australian Auditor General l Information Systems Audit Report 33 Auditor General’s Report Report Number 2010 Reports Date Tabled The Planning and Management of Perth Arena 10 March 2010 13 Audit Results ... 2009 Audit Results Report – 31 December 2008 Assurance Audits and other audits completed since November 2008 May 2009 Information Systems Audit Report April 2009 Public Sector Performance Report ... INFORMATION SYSTEMS AUDIT Report I submit to Parliament my Information Systems Audit Report under the provisions of sections 24 and 25 of the Auditor General Act 2006 GLEN CLARKE ACTING AUDITOR GENERAL...

Ngày tải lên: 29/03/2014, 22:20

... Legislative Division of Post Audit, conducted this audit The full Comprehensive Annual Financial Report, including the Independent Auditor’s Report and the Independent Auditor’s Report on Internal Control ... Legislative Post Audit Committee Legislative Division of Post Audit The Legislative Post Audit Committee and its audit agency, the Legislative Division of Post Audit, are the audit arm of Kansas ... standards pertain to the auditor’s professional qualifications, the quality of the audit work, and the char­ cteristics of a professional and meaningful reports These audit standards have been...

Ngày tải lên: 18/06/2014, 20:20

... Representative Al White OFFICE OF THE STATE AUDITOR Joanne Hill State Auditor Sally Symanski Deputy State Auditor Kerri Hunter Legislative Auditor GHP Horwath, P.C Contract Auditors This is trial version ... financial reporting or compliance That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in conjunction with this report ... the State of Colorado, through the State Auditor and the Legislative Audit Committee, and GHP Horwath, P.C (“GHP” or the “Contract Auditors”), whereby the audits of the Legislative Department, State...

Ngày tải lên: 19/06/2014, 11:20

... INFORMATION: This financial report is designed to provide a general overview of the Department's finances Questions concerning any of the information provided in this report or requests for additional ... $715,106, a 17.4 percent increase over the year ended June 30, 2004, primarily due to an increase in audit reimbursements General Fund expenditures for the year ended June 30, 2005 were $26,841,539, ... $608,948, a 14.6 percent decrease from the year ended June 30, 2003, primarily due to a decrease in audit reimbursements General Fund expenditures for the year ended June 30, 2004 were $26,713,415,...

Ngày tải lên: 19/06/2014, 11:20

... (CONTINUED) YEARS ENDED JUNE 30, 2005 AND 2004 NOTE - AUDIT CONTRACTS: The Office of the State Auditor contracts with private firms to perform audits of various state agencies and authorities In ... required by law to pay for audit costs, the Office of the State Auditor acts as agent and offsets the amounts paid to the private firms by the amounts reimbursed by the auditee agency or authority ... Legislative Department appropriation also specified that $637,701 of audit revenue was available for expenditure by the Office of the State Auditor Receipts in excess of that amount were not available...

Ngày tải lên: 19/06/2014, 11:20

... Legal Services Office of the State Auditor $ 5,775,332 637,701 6,413,033 $ Total 4,410,800 4,410,800 $ 28,644,050 750,127 29,394,177 Revenue Miscellaneous revenue Audit reimbursements Miscellaneous ... Services Office of the State Auditor $ 5,412,639 1,252,500 6,665,139 $ 4,473,446 4,473,446 Total $ 27,063,281 1,527,291 28,590,572 Revenue Miscellaneous revenue Audit reimbursements Miscellaneous ... 222,181 206,050 600 496,671 703,321 (481,140) 222,181 Joint Budget Committee Office of the State Auditor Legislative Council $ 2,006 - $ 4,501 - $ 2,006 $ 4,501 736,440 165,734 407,868 469 $ 1,310,511...

Ngày tải lên: 19/06/2014, 11:20

... no audit adjustments or waived audit adjustments identified in connection with the June 30, 2005 and 2004 audits Other Information in Documents Containing Audited Financial Statements The audited ... concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditors’ report We are pleased to report that no such disagreements ... version of this report is available on the Web site of the Office of the State Auditor www.state.co.us/auditor A bound report may be obtained by calling the Office of the State Auditor 303-869-2800...

Ngày tải lên: 19/06/2014, 11:20

... Accountants Report on the Single Audit Report Clerk of the Circuit and County Courts Independent Auditors’ Report on the Special-Purpose Financial Statements Independent Auditors’ Report on Internal ... Office Independent Auditors’ Report on the Special-Purpose Financial Statements Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance Independent Auditors’ Management ... Auditors’ Report on Internal Control over Financial Reporting and on Compliance Independent Auditors’ Management Letter Independent Auditors’ Report on Additional Information Property Appraiser’s...

Ngày tải lên: 19/06/2014, 11:20

Ngày tải lên: 19/06/2014, 11:20

Ngày tải lên: 19/06/2014, 11:20

Ngày tải lên: 19/06/2014, 11:20