Need assistance with the answers to the following questions pertaining to the follow CAFR Document for the State of Washington, in the United States.
CAFR Link: http://www.ofm.wa.gov/cafr/2015/CAFR15.pdf
a. Auditors. Was this CAFR audited by external certified public accountants (CPAs) or by state or local governmental auditors?
b. Audit Opinion. What type of opinion did this entity receive? If it was modified, what reason was given? What opinion units received an opinion? Was an opinion expressed on the supplementary information as well as the basic financial statements?
c. Auditing Standards. Did the auditor use generally accepted auditing standards (GAAS), generally accepted government auditing standards (GAS or GAGAS), or both?
d. Report Content. Does the introductory paragraph identify the financial statements being audited and, in particular, refer to the audit of the financial statements of each opinion unit? Does the report include an “Other Matters” section? What is discussed in this section? Is an “Other Information” section included? For what purpose? Does the auditor mention other responsibilities in addition to the auditor’s responsibility under GAAS?
e. Single Audit. Can you tell whether this entity was required to have a single audit? If so, are the required single audit reports contained within the CAFR that you are examining? If the entity does receive federal financial assistance but you see no mention of the single audit in the auditor’s report, where do you expect that single audit report to be?
