June 15, 2009 - District of Mission

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District of Mission — 2008 Audit Results and Communication
Page 20
• Matters required to be communicated to the Council under GAAS including possible fraudulent
activities, possible illegal acts and significant weaknesses in internal control;
• Matters that have a significant effect on the qualitative aspects of accounting principles used in the
District of Mission's financial reporting;
• Matters previously agreed with you to be communicated to Council;
• Whether there are any unresolved issues or disagreements with management concerning the District
of Mission's internal controls, accounting policies, or disclosures in the financial statements;
• Whether there were any material claims outstanding against the District of Mission in respect of
which your lawyers have been retained on behalf of the District of Mission;
• The extent and nature of small immaterial unadjusted differences encountered during the course of
our audit;
• Significant management judgments and estimates made in the course of preparing the financial
statements; and
• Other matters arising from the audit that, in our professional judgment, are important and relevant to
Council.
At the completion of the audit we will also discuss matters that will be identified in our "management letter"
with the final version issued after finalization of our auditors' report.
Current Developments in the Profession
A summary of significant changes to accounting and auditing standards are included as an appendix to this
letter.