Each audit report shall contain appropriate comments and disclosures relating to the independent auditor’s review of fiscal affairs and compliance with legal requirements. These comments and disclosures shall, at a minimum, reference the subjects set forth in OAR 162-010-0230 through 162-010-0320. The independent auditor is required to prepare working papers that show a clear understanding of the procedures performed, the evidence obtained and its source, and the conclusions reached to support each disclosure.

Statutory/Other Authority

ORS 297

Statutes/Other Implemented

ORS 328.465

History

AUDIT 1-2014, f. & cert. ef. 2-13-14
AUDIT 1-2010, f. 3-23-10, cert. ef. 4-1-10
AUDIT 1-1998, f. 2-2-98, cert. ef. 2-15-98
DOA 3-1986, f. & ef. 5-29-86, Renumbered from 165-030-0200
SD 104-1975, f. 2-20-76, ef. 7-1-76