On 06/30/2013 the Audit Manual was updated. For a markup copy ...

More documents

Recommendations

Info

Miscellaneous - Section APP.E APP.E-121 10. The audit firm shall state its willingness to enter into a contract for one year, renewable annually for each of the next two years by the local government. 11. All adjusting entries will be submitted to the local government in writing with sufficient explanation so that they can be easily understood and properly posted to the financial records. Example: listing of invoices charged to accounts payable supporting any adjusting entries. 98
Miscellaneous - Section APP.E APP.E-13 General Information The local government shall have closed and balanced all accounts and shall have prepared financial statements for all funds to be examined by the auditor. Page 12 presents an example that should be expanded to provide the auditor with details of the local government’s accounting system. If additional information is required prior to submitting a proposal, inquiries should be directed to __________________ at ____________, or by telephone at ______________________. Proposal Format The proposal shall be styled at the discretion of the submitter; however, at a minimum it must address these areas: 1. Nature and extent of the firm’s governmental auditing experience. 2. A copy of the audit firm’s most recent external quality control review report should be provided to the local government. 3. Organization size and structure of the firm. 4. Qualifications of staff to be assigned to the work. Education, position in firm, and years and types of experience will be considered. 5. Availability of the auditor to the local government for specialized consultation and support assistance on sensitive or highly specialized issues. 6. Type and level of training provided to the firm’s staff. Assurance that all audit staff assigned to the audit have obtained the necessary hours of continuing professional education required by Government Auditing Standards. 7. The audit fee must be quoted either as a fixed amount or rate per hour, with total estimated hours. If the latter method is used, a maximum amount must be stated for budgetary purposes. Also, estimated incidental expenses, such as travel and supplies, will be included. Submittal Information Proposals shall be submitted no later than ___________________, to: ___________________________________ ___________________________________ ___________________________________ ___________________________________ 10
Page 1 and 2:
S T A T E O F T E N N E S S E E DEP
Page 3 and 4:
SPECIAL PURPOSE GOVERNMENTS (INCLUD
Page 5 and 6:
Trust Funds - Procedures IJ-5 Resid
Page 7 and 8:
PREFACE This audit manual supersede
Page 9 and 10:
Introduction This manual sets forth
Page 11 and 12:
(9) Establish minimum standards for
Page 13 and 14:
Section 9-3-213, Tennessee Code Ann
Page 15 and 16:
SECTION A GENERAL INFORMATION Compt
Page 17 and 18:
Auditing Standards and Requirements
Page 19 and 20:
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
SECTION B REPORTING AND AUDITING RE
Page 33 and 34:
Reporting and Auditing Requirements
Page 35 and 36:
SECTION C REPORTING AND AUDITING RE
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
SECTION D REPORTING AND AUDITING RE
Page 45 and 46:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
SECTION E REPORTING AND AUDITING RE
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
SECTION G REPORTING AND AUDITING RE
Page 61 and 62:
SECTION H REPORTING AND AUDITING RE
Page 63 and 64:
SECTION I REPORTING AND AUDITING RE
Page 65 and 66:
SECTION IJ REPORTING AND AUDITING R
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
SECTION JK QUICK REFERENCE LINKS Au
Page 77 and 78:
Quick Reference Links - Section JK
Page 79 and 80:
Example Schedules - Section APP.A A
Page 81 and 82:
Example Schedules - Section APP.A S
Page 83 and 84: Example Schedules - Section APP.A S
Page 85 and 86: Example Schedules - Section APP.A F
Page 87 and 88: Fraud Risk AssessmentCurrent Develo
Page 101 and 102: Audit Procedures - Section APP.C 2.
Page 103 and 104: Audit Procedures - Section APP.C 2.
Page 105 and 106: Audit Procedures - Section APP.C (C
Page 107 and 108: Laws and Regulations - Section APP.
Page 121 and 122: APPENDIX E MISCELLANEOUS Audit Proc
Page 123 and 124: Miscellaneous - Section APP.E APP.E
Page 131 and 132: 47 Miscellaneous - Section APP.E AP
Page 133: Miscellaneous - Section APP.E APP.E
Page 139 and 140: EXAMPLE OF A PROPOSAL EVALUATION ME
show all

On 06/30/2013 the Audit Manual was updated. For a markup copy ...

Create successful ePaper yourself

Delete template?

Save as template?