Prioritize Audit Work • Compliance with NIGC MICS, Tribal MICS, & Compact
• Risk Based Selection of Audit Areas
• Assist External Audit
• Special Projects (Rotation of Cycles)
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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
32
BlueBird CPAs
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