Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 10 - MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS
Section 162-010-0200 - Independent Auditor's Review of Fiscal Affairs
Universal Citation: OR Admin Rules 162-010-0200
Current through Register Vol. 63, No. 3, March 1, 2024
Each audit report shall contain appropriate comments and disclosures relating to the independent auditor's review of fiscal affairs and compliance with legal requirements. These comments and disclosures shall, at a minimum, reference the subjects set forth in OAR 162-010-0230 through 162-010-0320. The independent auditor is required to prepare working papers that show a clear understanding of the procedures performed, the evidence obtained and its source, and the conclusions reached to support each disclosure.
Stat. Auth.: ORS 297
Stats. Implemented: ORS 328.465
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