COM 1067.000 2006-2008 - Laserfiche WebLink

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02/28/2008 08:20 3265697 KCO PAGE 08 I Chapter 8 RepuWag Stmidards for Performance Audits i zesponsible officials of the audited entl and the corrective actions they plan to take. Obtaining the comments in writing is preferred, but oral comm¢nta are acceptable. ' 8.33 When auditors receive written comments from the responsible officials, they should include in their report a copyof the officials' written comments, or a summary ' of the comments received. When the responsible officials provide oral comments only, auditors should ' prepare a summary of the oral comments and provide a copy of the summary to the responsible officials to verify that the comments are accurately stated. 8.34 Auditors should also include in the report an evaluation of the comments, as appropriate- In cases in I which the audited entity provides technical comments in addition rn its written or oral comments on the report, auditors may disclose in the report that such comments were received. 8.36 Obtaining oral comments may be appropriate when, for example, there is a reporting date critical to meeting a user's needs; auditors have worked closely I with the responsible officials throughout the conduct of the work and the parties are familiar with the findings and issues addressed in the draft report; or the auditors ' do not expect major disagreements with the findings, conclusions, and recommendations in the draft report, or m.ajor controversies with regard to the issues ' discussed in the draft report. ' 8.36 When the audited entity's comments are inconsistent or in conflict with the findings, conclusions, or recommendations in the draft report, or when planned corrective actions do not adequately address the auditors' recommendations, the auditors should evaluate LLe valitlit.y of the audited entity's comments. If 1 the auditors disagree with the comments, they should Page 170 GAO-07-731G Government Auditing Standards