Auditing Letter week 1

Topics: Auditing, Financial audit, Audit Pages: 4 (768 words) Published: January 18, 2015


Auditing Introduction Letter
Lareina Mirabella
ACC/546
November17, 2014
Kelly Oleary
Auditing Introduction Letter
November 17, 2014

Larry Lancaster
President and CEO
Apollo Shoes, Inc.
Shoe town, Maine

Dear Larry Lancaster

Based on the accounting department meeting below is an outline of the primary assurance and attestation services offered by Mirabella Auditing Firm. This outline will provide the company with additional information regarding key distinction between these services offered as well as their intended use. In addition to highlighting each of the areas of service, the attached brief summary includes some of the requirements for providing the different levels of service offered.

Services Offered

As part of providing accounting services to clients, Mirabella Auditing Firm offers a wide range of assurance and attestation services that are intended to provide confidence surrounding a company’s financial statements, accounting functions, and business operations. In providing this level of confidence, Mirabella Auditing Firm offers services with various levels of scope, review, and focus. Below is a summary of the primary assurance and attestation services offerings:

Financial statement audit – Financial statement audits are the most comprehensive review of the company's financial position and assertions. These engagements are designed to provide the highest level of assurance regarding the company's financial reports using generally acceptable accounting procedures. The financial statement reports include a positive conclusion regarding the assurance been provided and is intended to be used by both internal and external users assurance (Arens, Elder, & Beasley, 2014). This type of engagement would provide Apollo Shoe, Inc. with the highest level of comprehensive assurance available.

Financial statement reviews or compilations – To provide a less comprehensive level of assurance, Mirabella Auditing Firm...
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