Laserfiche WebLink
Opinion on Financial Statements <br />Audit Fieldwork –auditor performs tests to verify: <br />Occurrence: transactions and events that have been recorded have occurred <br />and pertain to the City <br />Completeness: all transactions and events that should have been recorded <br />have been recorded <br />Accuracy, Cutoff, Classification: amounts are accurately recorded in the <br />correct year and in the correct accounts <br />Data mining techniques <br />Journal entries <br />Disbursement register <br />What is the result? <br />An unmodified opinion was issued on the 2018 financial statements. <br />4