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Chương 3: Kiểm toán tài chính Báo cáo về kiểm soát nội bộ Trong báo cáo tài chính và tuân thủ và các vấn đề khác Dựa trên một Kiểm toán báo cáo tài chính Thực hiện Phù hợp với chuẩn mực kiểm toán của Chính phủ Kiểm toán Nhà nước của Hawai `i: Chúng tôi đã kiểm toán báo cáo tài chính của Sở Nông nghiệp Nhà nước, Hawai` i như và cho năm kết thúc vào tháng sáu 30, 2004, và đã phát hành báo cáo của chúng tôi mà trả lại một ý kiến có trình độ ngày tháng. | Chapter 3 Financial Audit Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Auditor State of Hawai i We have audited the financial statements of the Department of Agriculture State of Hawai i as of and for the year ended June 30 2004 and have issued our report thereon which rendered a qualified opinion dated March 15 2005. 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. Internal control Over financial reporting In planning and performing our audit we considered the department 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 an opinion on the internal control over financial reporting. Accordingly we express no such opinion. However we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that in our judgment could adversely affect the department s ability to record process summarize and report financial data consistent with the assertions of management in the financial statements. Reportable conditions have been reported to the Auditor State of Hawai i and described in Chapter 2 of this report. 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 caused by error or fraud in amounts that would be .
