(a) The commission shall adopt auditing guidelines and standards which shall govern audits and field investigations conducted under Section 90001. The guidelines and standards shall be formulated to accomplish the following purposes:
(1) The audits should encourage compliance and detect violations of this title;
(2) The audits should be conducted with maximum efficiency in a cost-effective manner; and
(3) The audits should be as unobtrusive as possible consistent with the foregoing purposes.
(b) In adopting its guidelines and standards the commission shall consider relevant guidelines and standards of the American Institute of Certified Public Accountants to the extent such guidelines and standards are applicable and consistent with the purposes set forth in this section.
(Added by Stats. 1978, Ch. 779.)