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I <br /> 1 MSI. MOORE STEPHENS ,0 )_L0eu;n0y;0 <br /> LOVELACE CPAs h ADVISORS = iccer-;t .M WO <br /> ��c;a , cj.-.110c ;. :; <br /> ITable of Contents 1 G3/%130313 <br /> TRANSMITTAL LETTER1K <br /> IMANDATORY REQUIREMENTS 3 <br /> Independence 3 <br /> 1 License to Practice in Florida 3 <br /> Firm's Professional Development Program and Indication of Compliance 3 <br /> External Quality Control Review 3 <br /> I Record of Substandard Audit Work 5 <br /> Federal or State Desk Reviews 5 <br /> Disciplinary or Regulatory Action 5 <br /> 1 Firm's Statement of Acknowledgment of Applicable Laws and Regulations 5 <br /> Litigation Against the Firm 6 <br /> 1 TECHNICAL REQUIREMENTS 7 <br /> Profile of the Firm 7 <br /> Office Locations 7 <br /> I Firm's Experience in Providing Accounting and Auditing Services to Florida Local <br /> Governments 7 <br /> Firm Membership in the American Institute of Certified Public Accountants 8 <br /> Firm Experience Auditing Governments that Use MCSJ/Edmonds Financial System <br /> Software. 8 <br /> 1 QUALIFICATIONS OF PERSONNEL ASSIGNED 9 <br /> Résumés 10 <br /> Describe Assistance with Implementation of New GASB Statements and Maintaining the <br /> I Certificate of Achievement for Excellence in Financial Reporting 19 <br /> Staff Continuity 20 <br /> AUDIT APPROACH 21 <br /> IIOverview 21 <br /> Scope of the Required Services 21 <br /> Standards-Based Audit Approach 22 <br /> General Audit Procedures 23 <br /> Information Systems Audit Procedures 24 <br /> Proposed Segmentation of the Engagement 24 <br /> Level of Staff and Number of Hours to Be Assigned to Each Segment of the Engagement30 <br /> Sample Size and Extent Statistical Sampling Is to be Used in the Engagement 30 <br /> D Extent of Use of EDP Software in the Engagement 31 <br /> Type and Extent of Analytical Procedures to be Used in the Engagement 32 <br /> Approach to Gain and Document Understanding of the City's Internal Control Structure 33 <br /> II Approach to be Taken in Determining Laws and Regulations that will be Subject to Audit <br /> Test Work 33 <br /> Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance 34 <br /> j- o . <br />