WHAT OCCURS DURING AUDIT FIELDWORK?
We perform our audits in accordance with generally accepted Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and obtain sufficient, appropriate and reasonable evidence to support our audit findings. Our audit methodology is as follows: Review prior years work papers, applicable policies and procedures, agreements, resolutions, and relevant sections of the City Code/Charter, Florida Statutes, and federal guidelines relative to the audit objectives. Prepare an audit plan, complete a preliminary survey, and assess audit risk. Obtain an understanding of internal controls by reading applicable internal control policies and procedures, interviewing employees, and observing control procedures. Determine the effectiveness/weakness of internal controls; assess control risk; and plan the nature, timing, and extent of substantive tests. Perform analytical review procedures for the purposes of both planning substantive testi
