Specifications include, but are not limited to: Assigned audit engagements are to be performed by following the United States Government Accountability Office's Government Auditing Standards. The Contractor(s) will provide relevant audit documentation, which demonstrates to a third-party reviewer, that audit engagements are planned and performed in a manner to obtain sufficient, appropriate evidence to provide a reasonable basis for the engagement's findings and conclusions based on the audit objectives. The Contractor(s) team qualifications will be dependent on the audit engagement objectives. Audit objectives can include matters related to a wide variety of subject areas within the disciplines of public administration, public safety, judicial administration, social services, vertical and horizontal construction services, treasury management, property valuation, grant management, and so forth. The guidance provided by Government Auditing Standards will be used to evaluate the fitness, qualifications, and independence of the Contractor(s)'s team for each assigned audit engagement. Government Auditing Standards considers the following when evaluating the professional qualifications of the specialist: professional certification, license, or other recognition of competence as appropriate, the reputation and standing of the specialist in the views of peers and others familiar with the specialist's capabilities, and the specialist's experience and previous work in the subject matter. All Contractor(s) audit working papers and work products are designated as confidential and privileged by Texas Government Code § 552.116. Contractor(s) should ensure such work papers and work products can only be released with the written consent of the City Auditor. A copy of the engagement working papers is to be provided to the Office of the City Auditor in electronic or hardcopy media.