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Chapter 2: Selection of Independent Auditors_part5

Ví dụ 7.6.A - minh họa Báo cáo của Kiểm toán viên Lịch trình chia sẻ chi phí cho các Hiệp định với cuộc sống-dự án ngân sách chia sẻ chi phí chưa kết thúc, không có điều kiện báo cáo cần chú ý Báo cáo đánh giá của Kiểm toán viên độc lập trên | Example 7.6.A - Illustrative Auditor s Report on the Cost-Sharing Schedule for Agreements with Life-of-Project Cost-Sharing Budgets That Have Not Yet Ended with No Reportable Conditions Noted Independent Auditor s Review Report on the Cost-Sharing Schedule Board of Directors Name of Recipient Organization Complete Mailing Address We have reviewed the accompanying cost-sharing schedule of name of recipient for the period date of beginning of current audit period to date of end of current audit period . Our review was conducted in accordance with standards established by the American Institute of Certified Public Accountants AICPA .39 The purpose of our review was to determine if the cost-sharing schedule is fairly presented in accordance with the basis of accounting described in note X to the cost-sharing schedule. We also considered internal control related to the provision of and accounting for costsharing contributions. A review consists principally of inquiries of recipient personnel and analytical procedures applied to financial data. It is substantially more limited in scope than an examination the objective of which is to express an opinion on the cost-sharing schedule. Accordingly we do not express such an opinion. Based on our review nothing came to our attention that caused us to believe that name of recipient did not fairly present the cost-sharing schedule in all material respects in accordance with the basis of accounting used to prepare the cost-sharing schedule. This report is intended for the information of name of recipient and the Millennium Challenge Corporation 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 39 For reporting guidance see AICPA Statements of Standards for Attestation Engagements Attestation Standard AT 100.64. . This is trial version www.adultpdf.com Example 7.6.B - Illustrative Auditor s Report on the Cost-Sharing Schedule for Agreements .