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The audit results said there’s a limited space there for bus maintenance, and there aren’t enough bays or mechanics to account for all the needed repairs. This issue led to delays in busses ...
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One example, the audit explains, is that a bus serving high school students could be assigned up to 150 students (which is far more than a bus can transport) because historical data shows only a ...
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
A bus monitor, bus attendant or bus assistant is someone who assumes responsibility for the safety of children on a school bus. Specific tasks may include: [1] Helping to load students onto the bus; Ensuring students are well behaved; Assisting the driver; Conducting safety drills; A bus monitor can also be responsible for people with special ...
A school bus contractor may range in size from an individual driver with a single bus, to a small company serving a single school or district, to a large multi-national company with as many as 60,000 buses. [1] Major school bus contractors currently operating in the United States and Canada include First Student, National Express, and Student ...
Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46: Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...