tailieunhanh - financial audit of the department of public safety_part5

Chương 3: Kiểm toán tài chính Chúng tôi đã tiến hành kiểm toán của chúng tôi phù hợp với chuẩn mực kiểm toán được chấp nhận tại Hoa Kỳ của Mỹ và các tiêu chuẩn áp dụng đối với kiểm toán tài chính trong các tiêu chuẩn kiểm toán Chính phủ, do Tổng Kiểm soát viên của Hoa Kỳ. | Chapter 3 Financial Audit We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the department s internal control over financial reporting. Accordingly we express no such opinion. An audit also includes examining on a test basis evidence supporting the amounts and disclosures in the financial statements assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. As discussed in note 1 the financial statements of the department are intended to present the financial position and the changes in financial position and cash flows where applicable of only that portion of the governmental activities the business-type activities each major fund and the aggregate remaining fund information of the State of Hawai i the State that are attributable to the transactions of the department. They do not purport to and do not present fairly the financial position of the State as of June 30 2005 the changes in its financial position or where applicable its cash flows for the year then ended in conformity with . generally accepted accounting principles. In our opinion the financial statements referred to above present fairly in all material respects the respective financial position of the governmental activities the .