A city government's mayor engaged an independent CPA firm to conduct an operational audit of city services

Question:

A city government's mayor engaged an independent CPA firm to conduct an operational audit of city services for sanitation (garbage collection) and maintenance of streets and sewers. The purpose of the engagement was to evaluate the efficiency and effectiveness of delivery of services. 

Required:

a. Outline the general approach and procedures the CPA firm would use in conducting the engagement.

b. Describe the CPA firm's likely approach to developing performance criteria.

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