Financial Audit:

Review of the Audit of SEMATECH's Financial Statements for 1995

AIMD-96-163: Published: Sep 30, 1996. Publicly Released: Sep 30, 1996.

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Pursuant to a legislative requirement, GAO reviewed the financial audit statements of SEMATECH, Inc., for the year ending December 31, 1995.

GAO found that: (1) the SEMATECH 1995 financial statements conformed with generally accepted accounting principles; (2) there were no material internal control weaknesses or noncompliance with laws and regulations; (3) there was no indication that the auditor's opinion could not be relied upon; and (4) SEMATECH enhanced its disclosure of government agency funding and investments in notes to its 1995 financial statements.

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