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AgdaPkt 2003-03-24
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AgdaPkt 2003-03-24
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Last modified
10/24/2017 11:45:13 AM
Creation date
3/20/2003 3:13:44 PM
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Template:
CC Index
CC Index - Document Type
Agenda Packet
Agency Type
City Council
Date
3/24/2003
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( DA <br />CITY OF REDWOOD CITY <br />EXHIBI <br />Specific Audit Approach <br />The specific audit approach has been designed to efficiently and effectively address the audit <br />requirements of the City, to perform the audit of the City's financial records in a timely <br />manner with minimal disruptions to office operations, and to meet the City's timeline. <br />We will conduct the necessary audit steps to adequately perform: <br />Planning of the engagement. <br />Evaluation of the existing internal control structure. <br />Determination of degree of compliance with laws, regulations, grant <br />provisions, and City approved policies. <br />Validation of account balances. <br />Determination of competency of finance department staff. <br />Verification of reasonableness of management estimates. <br />Objectives of Our Services <br />The basic objective of our audit of the City is to conduct an examination of the financial <br />statements in accordance with generally accepted auditing standards and to express our <br />opinion on the fairness of presentation of suc financial statements in conformity with <br />generally accepted accounting principies. <br />Additionally, we believe that another real value of our audit lies in meeting other objectives <br />at no additional cost. The following are other objectives of our services that have important <br />benefits to the City: <br />To offer substantive observations and recommendations relating to <br />accounting and operating control policies and procedures. <br />To identify opportunities for operating efficiencies and isolate candidate <br />activities for cost reduction opportunities. <br />To perform a professional audit in an efficient and effective way to <br />minimize disruption to the office operations. <br />To offer ongoing advisory services to assist in the running of the operation <br />and implementation of improved operating procedures. <br />The engagement will be conducted within the framework of the Firm's quality control <br />program which includes the use of audit programs, careful planning, use of computerized <br />audit software and internal control evaluation & documentation software, and objective <br />review procedures. On -site staff will use Firm supplied portable IBM compatible computers <br />and printers. <br />
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