FAQs

Q: Is the Auditor an Elected Official? 
A: Yes.

Q: What is auditing? 
A: According to AICPA, "Auditing is a disciplined, systematic process of objectively attaining and evaluating evidence regarding assertions about economic action and events to ascertain the degree of correspondence between those assertions and establishing criteria and communicating the results to interested users." 

Q: What is accountability? 
A: According to GASB Concepts Statement No. 1, "Accountability is the cornerstone of all financial reporting in government, and the term accountability is used throughout this Statement. The dictionary defines accountable as "being obliged to explain one‘s actions, to justify what one does." Accountability requires governments to answer to the citizenry—to justify the raising of public resources and the purposes for which they are used. Governmental accountability is based on the belief that the citizenry has a "right to know," a right to receive openly declared facts that may lead to public debate by the citizens and their elected representatives. Financial reporting plays a major role in fulfilling government‘s duty to be publicly accountable in a democratic society."

Q: What is Audit Evidence? 
A: According to AICPA, "Audit evidence is all the information used by the auditor in arriving at the conclusions on which the audit opinion is based and includes the information contained in the accounting records underlying the financial statements and other information." 
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