{
    "document_id": 15344,
    "page": 11,
    "width_pt": 596,
    "height_pt": 842,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15454,
    "item_count": 24,
    "counts_by_type": {
        "heading": 2,
        "list": 2,
        "list_item": 20
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p11.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 401.1723,
                "t": 808.4064,
                "r": 492.1079,
                "b": 775.5326
            },
            "text": "DRAFT",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p11.2",
            "order": 2,
            "type": "list",
            "bbox": {
                "l": 58.5443,
                "t": 762.0952,
                "r": 529.5378,
                "b": 298.9832
            },
            "text": "",
            "attrs": {
                "item_count": 15
            },
            "children": [
                {
                    "id": "p11.2.1",
                    "order": 3,
                    "type": "list_item",
                    "bbox": {
                        "l": 66.4622,
                        "t": 762.0952,
                        "r": 468.5942,
                        "b": 747.458
                    },
                    "text": "Additional information that you have requested from us for the purpose of the audit;",
                    "marker": "b."
                },
                {
                    "id": "p11.2.2",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 66.7021,
                        "t": 742.4189,
                        "r": 524.9791,
                        "b": 714.5842
                    },
                    "text": "Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.",
                    "marker": "c."
                },
                {
                    "id": "p11.2.3",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 66.7021,
                        "t": 709.5452,
                        "r": 524.9791,
                        "b": 681.4705
                    },
                    "text": "Minutes of the meetings of the governing board and committees of board members, or summaries of actions of recent meetings for which minutes have not yet been prepared.",
                    "marker": "d."
                },
                {
                    "id": "p11.2.4",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 58.5443,
                        "t": 676.6714,
                        "r": 501.4654,
                        "b": 648.8367
                    },
                    "text": "All transactions have been recorded in the accounting records and are reflected in the financial statements.",
                    "marker": "24."
                },
                {
                    "id": "p11.2.5",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 58.7842,
                        "t": 643.5577,
                        "r": 518.7407,
                        "b": 615.723
                    },
                    "text": "We have disclosed to you the results of our assessment of risk that the financial statements may be materially misstated as a result of fraud.",
                    "marker": "25."
                },
                {
                    "id": "p11.2.6",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 59.2641,
                        "t": 610.684,
                        "r": 529.5378,
                        "b": 582.1294
                    },
                    "text": "We have no knowledge of allegations of fraud or suspected fraud, affecting the University's financial statements involving:",
                    "marker": "26."
                },
                {
                    "id": "p11.2.7",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 67.9018,
                        "t": 576.1305,
                        "r": 151.1594,
                        "b": 562.933
                    },
                    "text": "Management.",
                    "marker": "a."
                },
                {
                    "id": "p11.2.8",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 67.9018,
                        "t": 557.894,
                        "r": 360.6232,
                        "b": 543.9766
                    },
                    "text": "Employees who have significant roles in the internal control.",
                    "marker": "b."
                },
                {
                    "id": "p11.2.9",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 67.6618,
                        "t": 538.9376,
                        "r": 442.9211,
                        "b": 524.5403
                    },
                    "text": "Others where the fraud could have a material effect on the financial statements.",
                    "marker": "c."
                },
                {
                    "id": "p11.2.10",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 59.0242,
                        "t": 519.5013,
                        "r": 505.0644,
                        "b": 477.5093
                    },
                    "text": "We have no knowledge of any allegations of fraud or suspected fraud affecting the University's financial statements received in communications from employees, former employees, analysts, regulators, short sellers, or others.",
                    "marker": "27."
                },
                {
                    "id": "p11.2.11",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 59.504,
                        "t": 473.1901,
                        "r": 516.5813,
                        "b": 444.6355
                    },
                    "text": "We have no knowledge of noncompliance or suspected noncompliance with laws and regulations whose effects were considered when preparing financial statements.",
                    "marker": "28."
                },
                {
                    "id": "p11.2.12",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 59.744,
                        "t": 440.0764,
                        "r": 524.7391,
                        "b": 411.2818
                    },
                    "text": "We have disclosed to you all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements.",
                    "marker": "29."
                },
                {
                    "id": "p11.2.13",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 60.4638,
                        "t": 406.9627,
                        "r": 511.5427,
                        "b": 378.4081
                    },
                    "text": "We have disclosed to you the identity of the University's related parties and all the related-party relationships and transactions of which we are aware.",
                    "marker": "30."
                },
                {
                    "id": "p11.2.14",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 60.4638,
                        "t": 374.0889,
                        "r": 528.5781,
                        "b": 332.0969
                    },
                    "text": "We have informed you of all significant deficiencies, including material weaknesses, in the design or operation of internal controls that could adversely affect the University's ability to record, process, summarize, and report financial data.",
                    "marker": "31."
                },
                {
                    "id": "p11.2.15",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 60.2238,
                        "t": 327.5378,
                        "r": 519.7005,
                        "b": 298.9832
                    },
                    "text": "We are aware of no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.",
                    "marker": "32."
                }
            ]
        },
        {
            "id": "p11.3",
            "order": 18,
            "type": "heading",
            "bbox": {
                "l": 61.6634,
                "t": 292.7444,
                "r": 178.752,
                "b": 279.067
            },
            "text": "Supplementary Information",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p11.4",
            "order": 19,
            "type": "list",
            "bbox": {
                "l": 61.1836,
                "t": 274.5078,
                "r": 531.9372,
                "b": 127.8957
            },
            "text": "",
            "attrs": {
                "item_count": 5
            },
            "children": [
                {
                    "id": "p11.4.1",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 61.1836,
                        "t": 274.5078,
                        "r": 509.1433,
                        "b": 246.6731
                    },
                    "text": "With respect to supplementary information presented in relation to the financial statements as a whole:",
                    "marker": "33."
                },
                {
                    "id": "p11.4.2",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 69.8213,
                        "t": 241.874,
                        "r": 433.5636,
                        "b": 227.2368
                    },
                    "text": "We acknowledge our responsibility for the presentation of such information.",
                    "marker": "a."
                },
                {
                    "id": "p11.4.3",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 69.5813,
                        "t": 222.4377,
                        "r": 531.9372,
                        "b": 193.8832
                    },
                    "text": "We believe such information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America.",
                    "marker": "b."
                },
                {
                    "id": "p11.4.4",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 70.3011,
                        "t": 189.0841,
                        "r": 505.3043,
                        "b": 161.2494
                    },
                    "text": "The methods of measurement or presentation have not changed from those used in the prior period.",
                    "marker": "c."
                },
                {
                    "id": "p11.4.5",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 70.781,
                        "t": 156.6902,
                        "r": 527.6184,
                        "b": 127.8957
                    },
                    "text": "There are no underlying significant assumptions or interpretations regarding the measurement or presentation of such information:",
                    "marker": "d."
                }
            ]
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}