Independent Auditing and Financial Reporting Services

2026-11-03

The Contractor shall provide all labor , supervision , professional expertise , materials , systems access coordination , and other resources necessary to perform a comprehensive independent audit engagement for the County . The services required under this contract shall include financial statement audits , compliance audits , internal control evaluation , required communications to management and those charged with governance , technical consultation , and such other related services as are specifically identified in this Statement of Work or otherwise authorized in writing by the County . The Contractor shall begin each annual engagement with appropriate planning and risk assessment procedures . This shall include obtaining an understanding of the County ’ s organizational structure , financial reporting environment , internal control system , major programs , significant transaction cycles , and key accounting estimates and disclosures . The Contractor shall identify significant risks , establish planning materiality , determine the nature and extent of audit procedures , and prepare an overall audit strategy and detailed audit plan . The Contractor shall meet with County staff during the planning phase to discuss the proposed audit approach , timing , deliverable schedule , and information needed from the County to support the engagement .

Maryland

2026-05-02