The Judicial Branch Financial And Compliance Audit for the Two Fiscal Years Ended .. 1988

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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 generally accepted auditing standards. 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 acc
...ounting principles used and significant estimates made by management, as well as evaluating the overall financial schedule presentation. We believe that our audit pro\ ides a reasonable basis for our opinion.
As described in Note 1 to the financial schedules, the Judicial Branch's financial schedules are prepared in accordance with state accounting policy and are not intended to be a presentation in conformity with generally accepted accounting principles.
The Judicial Branch does not record all activity associated with the Montana Judges' Retirement System.


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