State Auditor's Office Financial-Compliance Audit for the Two Fiscal Years Ended ... [electronic Resource] : a Report to the Montana Legislature 2008
State Auditor's Office Financial-Compliance Audit for the Two Fiscal Years Ended ... [electronic Resource] : a Report to the Montana Legislature 2008
Montana. Legislature. Legislative Audit Division
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Our responsibility is to express an opinion on these financial schedules based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial schedules are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial schedules. An audit... also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial schedule presentation. We believe that our audit provides a reasonable basis for our opinion. As described in note 1, the financial schedules are prepared on the basis of Montana state accounting policy which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The schedules are not intended to be a complete presentation and disclosure of the office's assets, liabilities, and cash flows.
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