Workpapers definition

Workpapers means the records kept by an independent certified public accountant of the procedures followed, the tests performed, the information obtained, and the conclusions reached pertinent to his or her audit of the financial statements of an insurer. Workpapers may include audit planning documentation, work programs, analyses, memoranda, letters of confirmation and representation, abstracts of company documents and schedules of commentaries prepared or obtained by the independent certified public accountant in the course of his or her audit of the financial statements of an insurer and, which support his or her opinion thereof.

Workpapers means the workpapers underlying the preparation of the 1997 Federal Tax Return of NSI and the Closing Balance Sheets.

Workpapers means original, electronic, machine-readable, unlocked, Excel format (where possible) with formulas intact.

Examples of Workpapers in a sentence

• Transactions with Corporate Affiliates: General affiliate services provided to corporate affiliates are reimbursed at fully allocated costs in compliance with the Rules for Water and Sewer Utilities Regarding Affiliate Transactions and the Use of Regulated Assets for Non-Tariffed Utility Services (Affiliate Transactions Rules) adopted in D.10-10-019 as detailed in Workpapers, Chapter 9, Sheet WP 9-9.

• Workpapers supporting the observations noted within this report are public record, and may be requested upon release of the final audit report.Internal Audit provided the Audit Report draft to the Housing, Human and Veteran Services Department for management response on June 21, 2013.

• Workpapers are being amended to ensure that changes in KMP roles and remuneration are clearly defined in the future.

• Attached to the ruling werethirteen documents identified as 2001 CPUC Workpapers # 16 through # 28.Workpapers # 16 through # 18 listed the incentive plan issues, goals, and elements discussed by the workgroup.

• Workpapers and reports for the audit must be retained for a period of five years after the completion of the audit and made available for inspection by Payson or government auditors, including the Office of the Utah State Auditor.

More Definitions of Workpapers

Workpapers means papers submitted by Implementer to Administrator that contain detailed justifications for any Measure-level savings values contained in the Focus on Energy Cost- Effectiveness Calculator and SPECTRUM. The justifications include engineering calculations, values from prior evaluation, measurement and control (EM&V) studies, or other technical documentation deemed sufficient by the Administrator technical review group and Focus on Energy Program Evaluator.

Workpapers means the records kept by the independent certified public accountant of the procedures followed, the tests performed, the information obtained, and the conclusions reached pertinent to his or her examination of the financial statements of an

Workpapers means the records kept by an independent certified public accountant of the

Workpapers means documentation necessary to understand the means of calculation of a number that is contained in an affidavit or filing made with the Commission pursuant to these regulations, and includes inter alia accounting work sheets, computer output, listings of computer programs used to analyze data, traffic data.

Workpapers means documentation of auditing or review procedures applied, evidence obtained and conclusions reached by the accountant in the audit or review engagement, as required by standards established or adopted by the PCAOB. Prior to the adoption of standards by the PCAOB, “workpapers” will mean the documentation of auditing or review procedures applied, evidence obtained and conclusions reached by the accountant in the audit or review engagement as required by GAAS.

Workpapers means all summaries, calculations, compilations and similar written documentation derived from the accounts of United and used or prepared by accountants in the process of computing Adjusted Capital and Surplus.

Workpapers means papers submitted by Program Implementer to Program Administrator that contain detailed justifications for any Measure-level values contained in the Focus on Energy Cost-Effectiveness Calculator. The justifications include engineering calculations, values from prior evaluation, measurement and control (EM&V) studies, or other technical documentation deemed sufficient by the Program Administrator technical review group and Focus on Energy Program Evaluator. Refer to the 2013 Focus on Energy Policy Manual for additional definitions, including:• Compliance Agent• Contract Administrator• Contractor• Fiscal Agent• Investor-Owned Utility• Local Unit(s) of Government• Municipal Utility• Program• Program Administrator• Program Implementer• Program Implementer Subcontractor• Retail Electric Cooperative• Subcontractor PART A‌ 1.0 GENERAL INFORMATION‌