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Chapter 2: Selection of Independent Auditors_part4

Theo ý kiến của chúng tôi, báo cáo trách nhiệm quỹ gọi trình bày ở trên một cách công bằng, trong tất cả các khía cạnh trọng yếu, doanh thu chương trình, chi phí phát sinh và được hoàn trả, và các hàng hóa và hỗ trợ kỹ thuật trực tiếp mua sắm bằng Millennium Challenge Corporation (MCC) cho năm kết thúc cùng ngày theo quy định củađiều khoản của thoả thuận và phù hợp với các cơ sở của kế toán được mô tả trong chú X. | In our opinion the fund accountability statement referred to above presents fairly in all material respects program revenues costs incurred and reimbursed and commodities and technical assistance directly procured by Millennium Challenge Corporation MCC for the year then ended in accordance with the terms of the agreements and in conformity with the basis of accounting described in Note X. In accordance with U.S. Government Auditing Standards we have also issued our reports dated June 30 20XX on our consideration of name of recipient s internal control over financial reporting and our tests of its compliance with certain provisions of laws and regulations. Those reports are an integral part of an audit performed in accordance with U.S. Government Auditing Standards and should be read in conjunction with this Independent s Auditor s Report in considering the results of our audit. This report is intended for the information of name of recipient and MCC. However upon release by MCC this report is a matter of public record and its distribution is not limited. Audit Firm s Signature Date paragraph 3.33 of U.S. Government Auditing Standards since no such program is offered by professional organizations in name of country . We believe that the effects of this departure from U.S. Government Auditing Standards is not material because we participate in the name of U.S. affiliate worldwide internal quality control review program which requires our office to be subjected every three years to an extensive quality control review by partners and managers from other affiliate offices. Revisedon Janua 2006 This is trial version www.adultpdf.com Example 7.1.B - Illustrative Auditor s Report on a Fund Accountability Statement27 with a Qualified Opinion Independent Auditor s Report Board of Directors Name of Recipient Organization Complete Mailing Address We have audited the fund accountability statement of name of recipient for the year ended June 30 20XX. The fund accountability .