The city and state where the primary DR-3g AU-C 700.40 auditor or audit organization practices? DR-3h The date of the report? AU-C 700.41 Report Criteria Yes No N/A Question Reference Report on Internal Control over Financial Reporting and on Compliance and Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Do(es) the report(s) on compliance and internal DR-4 control over financial reporting contain the A-133 .505(b) following required elements: A statement that the audit was conducted in accordance with auditing standards GAS 4.18; DR-4a generally accepted in the United States AAG-SLA of America (GAAS) and with applicable 4.54(c) Government Auditing Standards? A statement that explains that the audit included consideration of internal control AU-C 265 over financial reporting in order to .14(c)(i)-(iii); DR-4b design audit procedures that are AAG-SLA appropriate in the circumstances, but not 4.54(e) for the purpose of expressing an opinion on the effectiveness of internal control? The definition of the term AU-C 265 “material weakness,” and, when relevant, the .14(a); DR-4c definition of the term AAG-SLA “significant deficiency”? 4.54(f) A statement that explains the auditor's consideration of the internal control was not designed to identify all deficiencies AU-C 265 in internal control that might be material .14(c)(iv); DR-4d weaknesses or significant deficiencies, AAG-SLA and therefore, material weaknesses or 4.54(g-i) significant deficiencies may exist that were not identified? If applicable, a description of the significant deficiencies and material AU-C 265 weaknesses and an explanation of their .14(b); DR-4e potential effects or a reference to the AAG-SLA applicable schedule of findings and 4.54(i) questioned costs? Report Question Criteria Yes No N/A Reference If no material weaknesses were identified, a statement that given the AAG-SLA DR-4f limitations described in DR-4d the 4.54(g-h) auditor did not identify any deficiencies in internal control that are considered to
DR-3g The city and state where the primary auditor or audit organization practices? AU-C 700.40 DR-3h The date of the report? AU-C 700.41 Question Criteria Yes No N/A Report Reference Report on Internal Control over Financial Reporting and on Compliance and Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards DR-4 Do(es) the report(s) on compliance and internal control over financial reporting contain the following required elements: A-133 .505(b) DR-4a A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and with applicable Government Auditing Standards? GAS 4.18; AAG-SLA 4.54(c) DR-4b A statement that explains that the audit included consideration of internal control over financial reporting in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control? AU-C 265 .14(c)(i)-(iii); AAG-SLA 4.54(e) DR-4c The definition of the term “material weakness,” and, when relevant, the definition of the term “significant deficiency”? AU-C 265 .14(a); AAG-SLA 4.54(f) DR-4d A statement that explains the auditor's consideration of the internal control was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies, and therefore, material weaknesses or significant deficiencies may exist that were not identified? AU-C 265 .14(c)(iv); AAG-SLA 4.54(g-i) DR-4e If applicable, a description of the significant deficiencies and material weaknesses and an explanation of their potential effects or a reference to the applicable schedule of findings and questioned costs? AU-C 265 .14(b); AAG-SLA 4.54(i) Question Criteria Yes No N/A Report Reference DR-4f If no material weaknesses were identified, a statement that given the limitations described in DR-4d the auditor did not identify any deficiencies in internal control that are considered to AAG-SLA 4.54(g-h)
CIGIE%20Desk%20Review%20Guide%20(March%202015).docx