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

B-1 Monthly Report of Medical Services Provided under Title XIX of the Social Security Act, December 2008.

B-1 Medicaid Reports -- The monthly Medicaid series of eight reports provide summaries of Medicaid eligibles, recipients served, and total payments by county, category of service, and aid category. These reports may also be known as the B-1 Reports. These reports are each available as a PDF for printing or as a CSV file for data analysis. Report Report name IAMM1800-R001--Medically Needy by County - No Spenddown and With Spenddown; IAMM1800-R002--Total Medically Needy, All Other Medicaid, and Grand Total by County; IAMM2200-R002--Monthly Expenditures by Category of Service; IAMM2200-R003--Fiscal YTD Expenditures by Category of Service; IAMM3800-R001--ICF & ICF-MR Vendor Payments by County; IAMM4400-R001--Monthly Expenditures by Eligibility Program; IAMM4400-R002--Monthly Expenditures by Category of Service by Program; IAMM4600-R002--Elderly Waiver Summary by County.

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

Audit report on Perry Community School District in Perry, Iowa for the year ended June 30, 2008

Audit report on Perry Community School District in Perry, Iowa for the year ended June 30, 2008

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2008

Audit report on the Perry Municipal Waterworks, Perry, Iowa for the year ended June 30, 2008

Audit report of Iowa State University for the year ended June 30, 2008

Audit report of Iowa State University for the year ended June 30, 2008

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

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

Audit report on the City of Durant, Iowa for the years ended June 30, 2008 and 2007

Audit report on the City of Durant, Iowa for the years ended June 30, 2008 and 2007

Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

B-1 Monthly Report of Medical Services Provided under Title XIX of the Social Security Act, January 2009.

B-1 Medicaid Reports -- The monthly Medicaid series of eight reports provide summaries of Medicaid eligibles, recipients served, and total payments by county, category of service, and aid category. These reports may also be known as the B-1 Reports. These reports are each available as a PDF for printing or as a CSV file for data analysis. Report Report name IAMM1800-R001--Medically Needy by County - No Spenddown and With Spenddown; IAMM1800-R002--Total Medically Needy, All Other Medicaid, and Grand Total by County; IAMM2200-R002--Monthly Expenditures by Category of Service; IAMM2200-R003--Fiscal YTD Expenditures by Category of Service; IAMM3800-R001--ICF & ICF-MR Vendor Payments by County; IAMM4400-R001--Monthly Expenditures by Eligibility Program; IAMM4400-R002--Monthly Expenditures by Category of Service by Program; IAMM4600-R002--Elderly Waiver Summary by County.