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  2. Arizona Attorney General - Wikipedia

    en.wikipedia.org/wiki/Arizona_Attorney_General

    This state officer is the head of the Arizona Department of Law, [2] more commonly known as the Arizona Attorney General's Office. The state attorney general is a constitutionally -established officer, elected by the people of the state to a four-year term.

  3. State auditor - Wikipedia

    en.wikipedia.org/wiki/State_auditor

    State auditors (also known as state comptrollers, state controllers, or state examiners, among others) are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, program evaluators, financial controllers, bookkeepers, or inspectors general of public funds.

  4. Statutory auditor - Wikipedia

    en.wikipedia.org/wiki/Statutory_auditor

    A "statutory audit" is a legally required review of the accuracy of a company's or government's financial records. The purpose of a statutory audit is the same as the purpose of any other audit – to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial ...

  5. Audit committee - Wikipedia

    en.wikipedia.org/wiki/Audit_committee

    European Union: Directive 2006/43/EC, article 41.3 and 41.4: "In a public-interest entity, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee. The statutory auditor or audit firm shall report to the audit committee on key ...

  6. Model Audit Rule 205 - Wikipedia

    en.wikipedia.org/wiki/Model_Audit_Rule_205

    The Model Audit Rule 205, Model Audit Rule, or MAR 205 are the commonly applied terms for the Annual Financial Reporting Model Regulation. [1] Model Audit Rule is a financial reporting regulation applicable to insurance companies, and borrows significantly from the Sarbanes Oxley Act of 2002 (see ‘key sections’ below).

  7. Experts cite long list of problems with Arizona audit - AOL

    www.aol.com/news/whats-wrong-arizonas-2020-audit...

    From biased and inexperienced contractors to conspiracy-chasing funders, experts cite a series of red flags with the state's Republican-backed review of the 2020 election.

  8. COVID outbreak delays controversial Arizona audit report [Video]

    www.aol.com/news/report-partisan-arizona-audit...

    A report detailing the results of the much-maligned and partisan audit of 2020 election results in Arizona has been delayed after members of the Florida-based company hired to conduct it ...

  9. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    Cutting corners could mean the audit team would be reporting without all the evidence required which will affect the quality of the report. This would bring into question their independence. Under what conditions an auditor is dependent on the client is an open question.