Auditor's Management Letter
The Auditor's Management Letter, formerly the SAS 115 (Statement of Auditing Standards), focuses on improving internal control deficiencies, operations, and the financial reporting process, and recommendations for improvement.
Auditor's Final Board Communication
The purpose of an auditor's Final Board Communication letter focuses on communicating the scope of the audit, significant findings, and other matters such as disagreements with management, audit adjustments, and other matters relevant to the oversight of financial reporting, to the Mayor and Board of Trustees
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