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25E - AGMT - PROFESSIONAL AUDITING
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25E - AGMT - PROFESSIONAL AUDITING
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Last modified
5/23/2019 2:19:56 PM
Creation date
4/28/2016 3:10:11 PM
Metadata
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Template:
City Clerk
Doc Type
Agenda Packet
Agency
City Manager's Office
Item #
25E
Date
5/3/2016
Destruction Year
2021
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Heidenreich & Heidenreich, CPAs, PL7LC <br />10201 S.5V Street, Suite 4170 <br />Phoenix, A7 85044 <br />(480)704-6301 fax 785-4619 <br />System Review Report <br />July 22, 2015 <br />To the Owners of <br />White Nelson Diehl Evans LLP <br />and the Peer Review Committee of the CA Society of CPAs <br />We have reviewed the system of quality control for the accounting and auditing practice of White <br />Nelson Diehl Evans LLP (the firm) in effect for the year ended March 31, 2015. Our peer review was <br />conducted in accordance with the Standards for Performing and Reporting on Peer Reviews <br />established by the Peer Review Board of the American Institute of Certified Public Accountants.. -As a <br />part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the <br />nature and extent of our procedures. The firm is responsible for designing a system of quality control <br />and complying with it to provide the firm with reasonable assurance of performing and reporting in <br />conformity with applicable professional standards in all materiel respects„ Our responsibility is to <br />express an opinion on the design of the system of quality control and the firm's compliance therewith <br />based on our review, The nature, objectives, scope, limitations of, and the procedures performed in a <br />System Review are described in the standards at www.aicpa.orgiprsummary. <br />As required by the standards, engagements selected for review included engagements performed <br />under the GovGmment Auditing Standards and audits of employee benefit plans. <br />In our opinion, the system of quality control for the accounting and auditing practice of White Nelson <br />Diehl Evans LLP in effect.for the year ended March 31, 2015, has been suitably designed and <br />complied with to provide the firm with reasonable assurance of performing and reporting in conformity <br />with applicable professional standards in all material respects. Firms can receive a rating of pass, <br />pass with deficlency(ies) or fall. White Nelson Diehl Evans LLP has received a peer review rating of <br />pass. <br />Heidenreich & Heidenreich, CPAs, PLLC <br />25E-77 <br />
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