Professional Documents
Culture Documents
000 Audit Opinions
000 Audit Opinions
Presents fairly
NOT presented fairly
Compilation no assurance
Interim audit
No opinion
Comfort Letters
- independence
- Compliance of F/S with SEC Act (IF STATEMENTS WERE AUDITED)
Negative assurance
Attestation
Examples
o WebTrust
o SysTrust
o Forecast
o Projection
o Compliance
o IC
o Agreed upon procedures
o Proforma F/S
o MD&A
No evaluation of IC
Restricted use
Governmental
Report on
1 fair presentation of F/S
2 fair presentation of expenditures
3 report on I/C over financial reporting and compliance
4 report on I/C over compliance
5 provide schedule of findings