tailieunhanh - owe FINANCIAL AUDIT Rural Electrification Administration’s Financial_part2

Một điểm yếu nguyên liệu trong một điều kiện nào có thể báo cáo trong thiết kế hoặc hoạt động của các yếu tố cấu trúc cụ thể kiểm soát nội bộ không giảm đến một mức độ tương đối thấp các nguy cơ đó sai sót hoặc bất thường trong khoản tiền đó sẽ được các tài liệu liên quan đến báo cáo tài chính và tháng Là kiểm toán không được phát hiện kịp thời trong thời hạn bởi các nhân viên bình thường trong quá trình thực hiện chức năng của họ xảy ra asoigned. cơ cấu. | Auditors Report on Internal Accounting Controls A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or Irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees In the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters In the internal control structure that might be reportable conditions and accordingly would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. We believe the first two conditions reported in the sixth paragraph are material weaknesses as defined in the immediately previous paragraph. We also noted other matters involving the internal control structure and its operation that we have reported to the management of REA in a separate letter dated June 30 1989. This report is intended for the Information of REA and the General Accounting Office. This restriction is not intended to limit the distribution of this report which is a matter of public record. June 30 1989 This is trial version -1- - - Auditors Report on Compliance With Laws and Regulations WHWpeat Marwick Certified Public Accountant 2001 M. Street. Washington DC 20030 The Comptroller General . General Accounting office The Administrator Rural Electrification Administration We have audited the financial statements of the Rural Electrification Administration REA as of and for the year ended September 30 1988 and have Issued our report thereon dated June 30 1989. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we .