12070922 Level II Training Book

Prioritize Audit Work • Compliance with NIGC MICS, Tribal MICS, & Compact

• Risk Based Selection of Audit Areas

• Assist External Audit

• Special Projects (Rotation of Cycles)

25

Step 3: Performing the Fieldwork • Using checklists & audit programs • Use professional skepticism • Sampling consideration o Statistical vs. Judgmental o Sample size • Gathering evidence (quality and quantity of evidence) • Conclusion

26

BlueBird CPAs

13

Made with FlippingBook - Online catalogs