Chương 3 tài chính kiểm toán Chương này trình bày các kết quả của kiểm toán tài chính của trường John A. Burns Y khoa của Đại học Hawaii, và cho năm tài chính kết thúc ngày 30 tháng 6 2002. Chương này bao gồm báo cáo kiểm toán viên độc lập và báo cáo về việc tuân thủ và kiểm soát nội bộ đối với báo cáo tài chính dựa trên một cuộc kiểm toán báo cáo tài chính thực hiện theo các Chuẩn mực Kiểm toán Chính phủ có liên quan đến trường. Nó cũng hiển thị các báo cáo. | Chapter 3 Financial Audit This chapter presents the results of the financial audit of the John A. Burns School of Medicine of the University of Hawaii as of and for the fiscal year ended June 30 2002. This chapter includes the independent auditors report and the report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards as they relate to the school. It also displays the school s financial statements together with explanatory notes. Summary of Findings In the opinion of Deloitte Touche LLP based on their audit the financial statements present fairly in all material respects the financial position of the school as of June 30 2002 and the changes in its financial position and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Deloitte Touche LLP noted that the school has not presented the management s discussion and analysis information that the Government Accounting Standards Board has determined is necessary to supplement although not required to be part of the basic financial statements. Deloitte Touche LLP also noted that the results of its tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Independent The Auditor Auditors Report State of Hawaii We have audited the statement of net assets of the John A. Burns School of Medicine of the University of Hawaii school as of June 30 2002 and the related statements of revenues expenses and changes in net assets and of cash flows for the year then ended. These financial statements are the responsibility of the school s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to .
