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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part3

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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part3. Chương 3 tài chính kiểm toán Chương này trình bày các kết quả của kiểm toán tài chính của trường John A. Burns Y khoa của Đại học Hawaii, và cho năm tài chính kết thúc ngày 30 tháng 6 2002. Chương này bao gồm báo cáo kiểm toán viên độc lập và báo cáo về việc tuân thủ và kiểm soát nội bộ đối với báo cáo tài chính dựa trên một cuộc kiểm toán báo cáo tài chính thực hiện theo các Chuẩn mực Kiểm toán Chính phủ có liên quan đến trường. Nó cũng hiển thị các báo cáo.... Giống các giáo án bài giảng khác được thành viên giới thiệu hoặc do tìm kiếm lại và chia sẽ lại cho các bạn với mục đích nghiên cứu , chúng tôi không thu phí từ thành viên ,nếu phát hiện nội dung phi phạm bản quyền hoặc vi phạm pháp luật xin thông báo cho website ,Ngoài thư viện tài liệu này, bạn có thể tải bài giảng,luận văn mẫu phục vụ học tập Vài tài liệu tải về lỗi font chữ không xem được, thì do máy tính bạn không hỗ trợ font củ, bạn download các font .vntime củ về cài sẽ xem được.

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tailieumienphi xin chia sẽ đến bạn đọc tài liệu Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part3.Để giới thiệu thêm cho các bạn nguồn thư viện Tài Chính - Ngân Hàng,Kế toán - Kiểm toán cần thiết cho thư viện của mình.Xin mời bạn đọc đang cần cùng xem ,Tài liệu Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part3 trong danh mục ,Tài Chính - Ngân Hàng,Kế toán - Kiểm toán được giới thiệu bởi thành viên ketoankiemtoan đến bạn đọc nhằm mục đích học tập , thư viện này đã chia sẽ vào mục Tài Chính - Ngân Hàng,Kế toán - Kiểm toán , có tổng cộng 11 trang , thuộc file .PDF, cùng chuyên mục còn có giáo trình kiểm toán, kiểm toán căn bản, sai sót trong kiểm toán, trách nhiệm kiểm toán, tài chính kiểm toán ,bạn có thể tải về miễn phí , hãy chia sẽ cho cộng đồng cùng nghiên cứu . Để tải file về, các bạn click chuột nút download bên dưới
Chương 3,còn cho biết thêm tài chính kiểm toán, nói thêm là Chương này biểu thị những kết quả của kiểm toán tài chính của trường John A,còn cho biết thêm Burns Y khoa của Đại học Hawaii, và cho năm tài chính chấm dứt ngày 30 tháng 6 2002, bên cạnh đó Chương này bao gồm báo cáo kiểm toán viên độc lập và báo cáo về việc tuân thủ và kiểm soát nội bộ đối với báo cáo tài chính dựa trên một cuộc kiểm toán báo cáo tài chính thực hiện theo những Chuẩn mực Kiểm toán Chính phủ có can hệ tới trường, bên cạnh đó Nó cũng hiển thị những báo cáo, thêm nữa Chapter 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the John A, bên cạnh đó Burns School of Medicine of the University of Hawaii, as of and for the fiscal year ended June 30, 2002, nói thêm là This chapter includes the independent auditors’ report and the report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards as they relate to the school, tiếp theo là It also displays the school’s financial statements together with explanatory notes,còn cho biết thêm Summary of Findings Indep
Chapter 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the John A. Burns School of Medicine of the University of Hawaii, as of and for the fiscal year ended June 30, 2002. This chapter includes the independent auditors’ report and the report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards as they relate to the school. It also displays the school’s financial statements together with explanatory notes. Summary of Findings Independent Auditors’ Report In the opinion of Deloitte & Touche LLP, based on their audit, the financial statements present fairly, in all material respects, the financial position of the school as of June 30, 2002, and the changes in its financial position and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Deloitte & Touche LLP noted that the school has not presented the management’s discussion and analysis information that the Government Accounting Standards Board has determined is necessary to supplement, although not required to be part of, the basic financial statements. Deloitte & Touche LLP also noted that the results of its tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. The Auditor State of Hawaii: We have audited the statement of net assets of the John A. Burns School of Medicine of the University of Hawaii (school) as of June 30, 2002, and the related statements of revenues, expenses, and changes in net assets and of cash flows for the year then ended. These financial statements are the responsibility of the school’s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about This is trial version www.adultpdf.com 15 Chapter 3: Financial Audit whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As discussed in Note 1, the financial statements of the school are intended to present the financial position, and the changes in financial position and cash flows of only that portion of the activities of the University of Hawaii that are attributable to the transactions of the school. They do not purport to, and accordingly do not, present fairly the financial position of the University of Hawaii as of June 30, 2002, and the changes in its financial position and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the school as of June 30, 2002, and the changes in its financial position and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. As discussed in Note 1 to the financial statements, the school has implemented a new financial reporting model, as required by the provisions of the Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, and Governmental Accounting Standards Board Statement No. 35, Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities, as of June 30, 2002. The school has not presented the management’s discussion and analysis information that the Governmental Accounting Standards Board has determined is necessary to supplement, although not required to be part of, the basic financial statements. In accordance with Government Auditing Standards, we have also issued our report dated October 28, 2002 on our consideration of the school’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. This is trial version 16 www.adultpdf.com Chapter 3: Financial Audit /s/Deloitte & Touche LLP Honolulu, Hawaii October 28, 2002 Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Auditor State of Hawaii: We have audited the financial statements of the John A. Burns School of Medicine of the University of Hawaii (school) as of and for the year ended June 30, 2002, and have issued our report thereon dated October 28, 2002. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining a reasonable assurance about whether the school’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the school’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being Thi audited may occur and not be detected within a timely period by www.adultpdf.com 17 Chapter 3: Financial Audit employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended solely for the information and use of the Auditor, State of Hawaii, and the management of the school and is not intended to be and should not be used by anyone other than these specified parties. /s/Deloitte & Touche LLP Honolulu, Hawaii October 28, 2002 Description of Financial Statements Statement of Net Assets (Exhibit 3.1) Statement of Revenues, Expenses, and Changes in Net Assets (Exhibit 3.2) Statement of Cash Flows (Exhibit 3.3) Notes to Financial Statements Note 1 - Summary of Significant Accounting Policies The following is a brief description of the financial statements audited by Deloitte & Touche LLP, which are presented at the end of this chapter. This statement presents the assets, liabilities, and net assets of the school at June 30, 2002. This statement presents the revenues, expenses, and changes in net assets for the school for the year ended June 30, 2002. This statement presents the cash flows from operating, non-capital financing, capital and related financing, and investing activities of the school for the year ended June 30, 2002. Explanatory notes that are pertinent to an understanding of the financial statements and financial condition of the school are discussed in this section. General The John A. Burns School of Medicine of the University of Hawaii (school) was established in 1965 originally as a two-year medical school with two primary objectives: • To provide opportunities for Hawaii’s citizens to have access to careers in medicine equivalent to those available in other states; This is trial version 18 www.adultpdf.com Chapter 3: Financial Audit • To add to the stature, academic quality, and research potential of the University of Hawaii (university). The school converted to a four-year M.D. degree-granting institution and graduated its first class in 1975. The school’s major emphasis is to train students to a high level of competence as physicians for the state and region and to conduct cutting-edge biomedical research, with the goal of improving health care in Hawaii and the Pacific area. The school offers an innovative and progressive problem-based curriculum, called the “M.D. Program,” which is designed to integrate relevant basic science with clinical material using actual cases. The school operates administratively as a unit of the university’s Manoa campus. The school is a community-based medical school that does not own its own teaching hospital, but bases its clinical instruction in affiliated community hospitals and clinics across the state of Hawaii. Financial Reporting Entity and Basis of Presentation Under the provisions of Governmental Accounting Standards Board (GASB) Statement No. 14, The Financial Reporting Entity, the university is considered a component unit of the State of Hawaii, its primary government, and is included in the state’s basic financial statements. However, the university is also its own reporting entity in accordance with GASB Statement No. 14, and has determined that the Research Corporation of the University of Hawaii (RCUH) and the University of Hawaii Foundation (foundation) are its component units, included in the university’s financial statements. The basic criterion for determining whether a potential component unit should be reported within a reporting entity is financial accountability. Other criteria, including fiscal dependency and the nature and significance of the relationship, are such that exclusion would cause the financial statements to be misleading. GASB Statement No. 14 is applicable to the following types of governmental entities: • Primary governments; • Governmental joint ventures; • Jointly governed organizations; • Stand-alone governments; and • Component units. This is trial version www.adultpdf.com 19 ... - tailieumienphi.vn 614245

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