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The auditor's responsibilityfor unaudited information in documents containing <br />audited t�irz�naial statements, the proceduresperformed, and the conclusions <br />reached. <br />■ Disagreements <br />All instances, including those that l�a�e been satisfactorily resolved, in which the <br />auditor and managementdisagreed about matters that, individually or in the <br />aggregate, could be significant to the entity's financial statements or the auditor's <br />report. <br />� Opinion shopping <br />The auditor must discuss matters that were the subject of management's <br />consultation with other auditors. <br />� Prior to retention issues <br />The auditor must discuss major issues that managementdiscussed with the <br />auditor in connection with the retention of the auditor, including the application <br />of accountingprinciplesand auditingstandards. <br />• Difficulties <br />Any serious diffiieutti�s the auditor encountercd in dealing with management <br />such as unreasonable delays in providingneeded information, unreasonable <br />timctablc set by managcmcnt, or una�ailability of c�icni personncl. <br />7. Discussion of �i�ior year findings and recommendations in the 2005 financial and management report. <br />a <br />