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美国政府科技报告
>Independent Auditor's Report on the Attestation of the Existence, Completeness, Rights and Obligations, and Presentation and Disclosure of the Department of the Navy's Ordnance Located in Foreign Countries and U.S. Territories.
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Independent Auditor's Report on the Attestation of the Existence, Completeness, Rights and Obligations, and Presentation and Disclosure of the Department of the Navy's Ordnance Located in Foreign Countries and U.S. Territories.
We have examined management s assertion of audit readiness for the existence, completeness, rights and obligations, and presentation and disclosure of the Department of the Navy s (DON s) ordnance located in foreign countries and U.S. territories as of September 30, 2014. DON asserted audit readiness of the existence, completeness, rights and obligations, and presentation and disclosure of DON ordnance, excluding that in the custody of the Army, on February 28, 2013. This examination is the third in a series of examinations of DON ordnance. DON management is responsible for its assertion of audit readiness. Our responsibility is to express an opinion on the assertion based on our examination. We conducted this examination in accordance with examination engagement standards established by the American Institute of Certified Public Accountants and with generally accepted government auditing standards. Those standards require examining, on a test basis, evidence supporting DON s assertion of audit readiness of the existence, completeness, rights and obligations, and presentation and disclosure of its mission critical assets and performing other procedures we considered necessary. We believe our examination provides a reasonable basis for our opinion on management s assertion.
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