tailieunhanh - STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part2

trên báo cáo trách nhiệm quỹ;c. đánh giá rủi ro cố hữu và kiểm soát vật liệu không tuân thủ có thể xảy ra cho các yêu cầu tuân thủ được liệt kê trong . ở trên, xác định bản chất, thời gian và mức độ của các bước kiểm toán và thủ tục để kiểm tra lỗi, gian lận, và các hành vi vi phạm pháp luật cung cấp đảm bảo hợp lý phát hiện cả hai trường hợp cố ý và không chủ ý không tuân thủ với các điều khoản thỏa thuận nhỏ gọn và có liên. | on the fund accountability statement b. assess the inherent and control risk that material noncompliance could occur for each of the compliance requirements listed in . above c. determine the nature timing and extent of audit steps and procedures to test for errors fraud and illegal acts that provide reasonable assurance of detecting both intentional and unintentional instances of noncompliance with the compact and related agreement terms and applicable laws and regulations that could have a material effect on the fund accountability statement. This must be based on the risk assessment in . above and d. prepare a summary audit documentation file that adequately identifies each of the specific compliance requirements included in the review the results of the inherent control and combined detection risk assessments for each compliance requirement the audit steps used to test for compliance with each of the requirements based on the risk assessment and the results of the compliance testing for each requirement. The summary audit documentation file must be cross-indexed to detailed audit documentation files that adequately support the facts and conclusions contained in the summary audit documentation file. 2. Determine if payments have been made in accordance with the compact and related agreement terms and applicable laws and regulations. 3. Determine if funds have been expended for purposes not authorized or not in accordance with applicable agreement terms. If so the auditor must identify these costs as questioned in the fund accountability statement. 4. Identify any costs not considered appropriate classifying and explaining why these costs are questioned. 5. Determine whether assets whether directly procured by COVERED PROVIDER S name or directly procured by MCC for COVERED provider s name s use exist or were used for their intended purposes in accordance with the compact and related agreements. Ensure that assets are marked in accordance with agreement .