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Detailed audit approach <br />Each audit engagement is unique and requires different procedures to meet specific circumstances. <br />However, the following broad approach is followed for most of our audits. While certain steps may <br />occur in different order than presented below, a typical county audit would consist of the following <br />audit procedures: <br />Phase 1: Planning and risk assessment <br />Pre-eng_aament — Certain audit procedures and inquiries are completed prior to the commencement <br />of audit fieldwork. This ensures that we have a complete understanding of the entity, agreement on <br />the extent of procedures to be performed, and an anticipated timeline for completion. <br />Procedure <br />j Description <br />Planning meeting <br />All members of the audit team will meet with the key contacts <br />at the County. All parties will set dates for the milestones of the <br />audit <br />• Preliminary fieldwork (if requested) <br />• Availability of trial balance <br />• Primary fieldwork <br />• Interim audit status meetings Exit conference <br />• Final reports <br />By agreeing to these dates up front, we are able to schedule the <br />right people to have availability at the right time. During this <br />meeting, both the County and the auditors will clarify <br />expectations: <br />i • Requested downloads <br />• Client portal <br />+ Client -provided workpapers (content, format, timing, <br />etc.) <br />• Communication methods (phone vs. e-mail, etc.) and <br />direction (all requests through the primary contact vs. <br />inquiring directly of the employee responsible) <br />Engagement letter <br />The engagement letter will serve as the contract between the <br />auditors and the County and will be sent each year. This letter <br />contains information on the scope of the audit and the related <br />fees. We ask that the County return a signed copy of the letter <br />to us prior to the commencement of primary audit fieldwork. <br />i <br />Discussion with audit <br />Each year before the start of the audit, one of the audit <br />committee <br />executives assigned to your engagement will conduct a short <br />meeting or phone call with the chair of your audit committee <br />m(or its e uivalent in your entity). We well discussand the <br />,ehmann <br />