10/4/19
Financial Statement Audit Considerations
• Consolidation for Multiple Tribal Gaming Entities • Financial Statement Reviews for Those Entities <$2M • Supplementary Information Accompanying the Financial Statements • Non GAAP Additional Disclosures
• Disclosures are Consistent, Neutral and Fair • Expected Users of the Financial Statements
Things to Remember • Who is responsible for the financial statements? • Who is responsible for compliance? • What is the auditor’s responsibility? o Provide an opinion on financial statements o Based on reasonable assurance (not absolute assurance) o Provide required reports on compliance
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