Auditing Introduction Letter1

Topics: Auditing, Internal control, Financial audit Pages: 4 (1205 words) Published: February 9, 2015
Auditing Introduction Letter
22851 Center Street
Castro Valley, CA. 94546
May 6, 2013.
Mr. Charles
Apollo Shoes
123 Market Street
Phoenix, Arizona 44444
Dear Mr. Charles,
I am writing this letter to introduce myself, my company, and the auditing and assurance services we can offer to Apollo Shoes. I will also discuss the benefits of our services as well as the role we will provide and the requirements for meeting the standards for the services we offer. Our firm has been in business for over 15 years and has the necessary expertise to provide your company with the related services. Auditing and Assurance Services Available

According to Arens, Elder, and Beasley “auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria.” Also, an assurance service is an independent professional service that promotes the quality of information. These services are regarded as valuable because they come from an independent and unbiased professional. Although there are so many auditing and assurance services our firm provide, I would explain a few and the popular once we have. First we do have the audit of historical financial statements. With this type of service, the auditor will assert that the statements are fairly stated according to an applicable standard, for instance, the International Accounting Standard or the U.S. Standards. Such an audit is an attestation service where our auditor issues a written report expressing an opinion about the financial statements and if they are stated fairly in accordance with the applicable standard. This service is provided mostly to private companies and not-for-profit organizations that intend to seek financing. The next service we provide is the audit of internal control over financial reporting. Section 404 of the Sarbanes-Oxley Act requires that companies report...
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