... the UnitedStates. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements arefree of material misstatement. An audit includes ... Auditor State of Hawai`i: We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remainingfund information of the Department of Agriculture, ... transactions of the department. They do not purport to, and do not, present fairly the financial position of the State of Hawai`i as of June 30, 2004, and the changes in its financial position, for the...