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• <br />training, and provide tools and methodologies to <br />their clients (e.g., best practice guides, bench- <br />marking studies, internal control assessment <br />methodologies). <br />MANAGING THE <br />FINANCIAL <br />STATEMENT AUDIT <br />Who is responsible for selecting the <br />independent auditor? <br />Unless the independent auditor is statutorily ap- <br />pointed by some higher level of government (e.g., <br />municipalities required to be audited by the <br />state auditor), the selection of the auditor is ulti- <br />mately the responsibility of a government's legis- <br />lative body. Often the legislative body delegates <br />this task to a smaller working group (e.g., fi- <br />nance committee) or an individual (e.g., finance <br />director). Ideally, the task should be assigned to <br />a specially selected audit committee. When the <br />responsibility for selecting the independent audi- <br />tor is delegated, the person(s) delegated typically <br />are expected to return to the legislative body <br />with a formal recommendation for its approval. <br />8 AN ELECTED OFFICIAL'S GUIDE TO AUDITING 41 <br />