The Washington State Auditor's Office is committed to effective two-way communication during the audit process, so that local governments and state agencies are informed early on of any significant issues identified during the audit. The significance of those issues—and the conclusions and recommendations related to them—reflect the auditors' judgment based on the documentation and other evidence reviewed during the audit and on applicable requirements in law, contracts, grant agreements or audit standards.
The auditors' exercise of professional judgment may lead to disagreements. In many instances, those disagreements can be resolved during the audit because additional clarification, documentation or information is provided.
If there is continued disagreement with our preliminary assessment about the significance of audit issues or how they will be reported, we offer multiple opportunities before the audit is finalized for the local government or state agency to provide additional evidence, information or explanation in support of their position. This process, which is consistent with government auditing standards, is outlined in our Policy 2120.