DESCRIPTION COMPLIED MISSING

Sufficient background information on the

audit entity is provided to understand the
context and significance of the audit report.
The audit objective and the related criteria
used to arrive at observations and conclusions
are stated.
The audit scope states what was and was not
included in the examination and specifies the
period of time represented by the activities
examined.
The timing of the audit, the methodology
employed, and appropriate disclosure is made
if any parts of the engagement were affected
by non-compliance with professional
standards.
Detailed audit observations relate to the
stated objectives and criteria and logically
support overall opinions and conclusions.
Each observation contains a statement of the
condition (the situation supported by audit
evidence), the criterion, the cause, the effect,
and a recommendation.
Convincing or persuasive evidence is
presented in support of each audit
observation.
The impact of negative observation is
quantified where possible but otherwise
presented in a compelling argument,
including an analysis of potential risk.
Recommendations flow logically from
observations and causes, are specific and cost
effective, and are directed to act upon them.
A conclusion or a statement of inability to
conclude is provided for each audit objective
and is supported by convincing evidence and
analysis.
Appendices included in the report add value
in understanding the engagement results.
KINCAID OUTDOOR CENTER PARKS AND RECREATION DEPARTMENT

CASH CONTROL