Audit report on the Iowa Corn Promotion Board for the years ended August 31, 2008 and 2007

Audit report on the Iowa Corn Promotion Board for the years ended August 31, 2008 and 2007

Audit report on the City of Knoxville, Iowa for the year ended June 30, 2008

Audit report on the City of Knoxville, Iowa for the year ended June 30, 2008

Audit report on the City of Grimes, Iowa for the year ended June 30, 2008

Audit report on the City of Grimes, Iowa for the year ended June 30, 2008

Audit report on the City of Carlisle, Iowa for the year ended June 30, 2008

Audit report on the City of Carlisle, Iowa for the year ended June 30, 2008

Audit report on the North Iowa Juvenile Detention Services Commission for the year ended June 30, 2008

Audit report on the North Iowa Juvenile Detention Services Commission for the year ended June 30, 2008

Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2008

Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2008

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2008

Audit report on the City of Hiawatha, Iowa for the year ended June 30, 2008

Audit report on the six divisions of the Iowa Department of Commerce for the year ended June 30, 2007

Audit report on the six divisions of the Iowa Department of Commerce for the year ended June 30, 2007

The provision on non-audit services by auditors: Let the market evolve and decide

The provision of non-audit services by auditors to their auditclients reduces total costs, increases technical competence and motivates more intense competition. Furthermore, theseservices do not necessarily damage auditor independence nor the quality of non-audit services. This assessment leads to recommending that legislative policy should aim at facilitating the development and use of the safeguardsprovided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility. Particular emphasis is placed on the role played by fee income diversification and the enhancement, through disclosurerules, of market incentives to diversify.

Audit report on Indian Hills Community College in Ottumwa, Iowa for the year ended June 30, 2008

Audit report on Indian Hills Community College in Ottumwa, Iowa for the year ended June 30, 2008

Audit report on KCCK-FM Radio, a public telecommunications entity operated by Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on KCCK-FM Radio, a public telecommunications entity operated by Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30, 2008

Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30, 2008

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2008

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2008

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2008

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2008

Audit report on Muscatine County, Iowa for the year ended June 30, 2008

Audit report on Muscatine County, Iowa for the year ended June 30, 2008