Specifications • Obtain reasonable assurance about whether the basic financial statements are free of material misstatement. • Examine, on a test basis, evidence supporting the amounts and disclosures in the financial statements. • Assess the accounting principles used and significant estimates made by management, as well as evaluate the overall financial statement presentation. • Issue a report on management’s compliance with requirements applicable to major programs and internal controls, in accordance with CFR Part 200. • Issue a report on management’s internal control over financial reporting in accordance with Government Auditing Standards. • Examine expenditures of federal awards in accordance with CFR Part 200. • Hold any and all certifications, licenses and registrations necessary to perform audit services in the United States and the State of Kansas.
