...Auditing Introduction Letter From: Langroodi, CPA To : Management of Apollo Shoes, Inc. RE: Auditing and assurance services Dear Mr. Jason, First, I would like to appreciate to giving me this opportunity to explain a couple points related to our firm and services, so then I’ll try to make them understandable and short as much as I can; because I know how valuable your time is. Langroodi CPA has proud to being in business for more than 15 years and we always tried to build a close and comfortable relationship with our clients. We have the most educated and trained personnel and high quality audit tools. Our audit approach is successful because it concentrates on understanding the clients' business and control issues, and combines diagnostic process, risk assessment, and audit testing procedures. My role in providing assurance is to ensure that there is sufficient audit evidence, to check the control present in the IT environment of your firm, testing control procedures, planning audit procedures, and assisting other auditors and experts. I check if the tests of controls have been properly completed and if substantive procedures have been carried out properly. At this time, I would like to explain some points regarding our services. First, I want to explain, what auditing means: “Auditing is the accumulation and evaluation of evidence about the information to determine and report on the degree of correspondence between the information and establish criteria”. ...
Words: 632 - Pages: 3
...Auditing Introduction Letter University of Phoenix ACC 546 Auditing Introduction Letter To: Management of Apollo Shoes From: Martin & Associates, CPA Re: Auditing and Assurance Services Thank you for the opportunity to present the benefits and services that our firm offers. This letter is intended to explain the benefits of each option, our role in providing the available assurance services, and the qualifications required to meet the standard for the services offered. Martin & Associates has been serving our clients for ten years with a strong emphasis on the auditing and assurance services. Our firm takes pride in building trusting relationships, while performing an effective audit to aid in the success of our clients. First and foremost we must understand what auditing and assurance services are. According to Wikipedia, “The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project, or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.” When it comes to accounting audits are performed to establish the validity and reliability of information that is being reviewed, in addition to provide an assessment of the internal control system. The main goal of an audit is to express an opinion on the information that is being reviewed based on work that is being done on a test basis. Our firm’s...
Words: 630 - Pages: 3
...Auditing Introduction Letter Travis Alexander 8 June 2015 ACC/546 Eddie Professor Mr. Unum, I would like to first take the time to thank you for placing your trust in Anderson, Olson & Watershed, PLLC to perform the audit and assurance services for Apollo Shoes, Inc. While as a team we understand your organization has many needs that have been presented, we seek to exceed your expectations in our efforts and due care with consideration of your company’s goals of this process. There are a few items I would like to not only address for clarity but also to offer you and your colleague’s added peace of mind. To begin, Anderson, Olson & Watershed, PLLC offers an array of services that meet the needs of your firm. First, our audit team will conduct a systematic and independent examination of the company’s financial records including but not limited to the organizations books, accounts, documents, and any vouchers. This step is to measure and determine the truthfulness of the financial representation of the company as compared to the financial statements. Furthermore, in this review, our audit team will ensure the preparation of Apollo Shoes statements are properly maintained according to federal laws and regulations. We will use due diligence to gather the necessary materials, review, examine, and ultimately conclude with a decision based on our findings. In addition to the audit, we can offer many assurance services that will support the desired improvements...
Words: 1010 - Pages: 5
...22851 Center Street Castro Valley, CA. 94546 May 6, 2013. Mr. Charles Apollo Shoes 123 Market Street Phoenix, Arizona 44444 Dear Mr. Charles, AUDITING INTRODUCTION LETTER 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...
Words: 1204 - Pages: 5
...Apollo Shoes Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Larry Lancaster, The purpose of this letter is to introduce our firm, Auditing and Assurance Services, LLC., and explain the auditing and assurance services our firm provides to our clients and their benefits. We make sure our clients are comfortable while we perform an effective and thorough audit on behalf of the firm. In addition to the information on the services we provide, I want to explain my role in providing the assurance services available, and provide a description of the requirements for meeting the standards for the services offered. Auditing and Assurance Services Auditing is defined as an unbiased accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria (Arens, 2012). Auditors ensure the fiscal accuracy and responsibility of organizations. Our firm offers three primary types of audit services: operational audits, compliance audits, and financial statement audits (Arens, Elder, & Beasley, 2012). During an operational audit, we provide evaluations on the efficiency and effectiveness of particular pieces of operating procedures and methods we are auditing (Arens, 2012). In operational auditing, the reviews are not limited to accounting and can include the evaluation of organizational structure, computer operations, production methods, marketing, and any other area in which the auditor is qualified...
Words: 1412 - Pages: 6
...Kristen Mihevc ACC/546 March 3, 2013 Scott Phillips March 3, 2013 Joe Bootwell Executive Senior Vice-President and CFO Apollo Shoes Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Bootwell, Thank you for taking the time to speak with Arnold Anderson, Darlene Wardlaw, and me last week. I understand from our conversation that you recently parted ways with your former auditing firm as a result of mutually incongruent goals. I appreciate your interest in Anderson, Olds, and Watershed (AOW) and want to explain some of the many audit and assurance services that my firm has to offer. As a publicly traded company, the Securities and Exchange Commission (SEC) requires Apollo Shoes to submit audited financial statements as part of its annual 10-K filing. The Sarbanes-Oxley Act of 2002 also requires auditors to attest to the effectiveness of internal controls in the financial reporting process. My firm has years of experience in supporting organizations with these requirements. Not only is an independent audit of financial statements required by law, but it can also serve to provide external stakeholders with assurance that your financial statements are fairly presented in accordance with generally accepted accounting principles (GAAP). These stakeholders, including banks, investors, and other creditors, rely on this assurance to assess the amount of risk involved in investing in your business. Often, a set of audited financial statements...
Words: 403 - Pages: 2
...Auditing Introduction Letter Kristen Mihevc ACC/546 March 3, 2013 Scott Phillips March 3, 2013 Joe Bootwell Executive Senior Vice-President and CFO Apollo Shoes Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Bootwell, Thank you for taking the time to speak with Arnold Anderson, Darlene Wardlaw, and me last week. I understand from our conversation that you recently parted ways with your former auditing firm as a result of mutually incongruent goals. I appreciate your interest in Anderson, Olds, and Watershed (AOW) and want to explain some of the many audit and assurance services that my firm has to offer. As a publicly traded company, the Securities and Exchange Commission (SEC) requires Apollo Shoes to submit audited financial statements as part of its annual 10-K filing. The Sarbanes-Oxley Act of 2002 also requires auditors to attest to the effectiveness of internal controls in the financial reporting process. My firm has years of experience in supporting organizations with these requirements. Not only is an independent audit of financial statements required by law, but it can also serve to provide external stakeholders with assurance that your financial statements are fairly presented in accordance with generally accepted accounting principles (GAAP). These stakeholders, including banks, investors, and other creditors, rely on this assurance to assess the amount of risk involved in investing in your business. Often, a set of audited...
Words: 885 - Pages: 4
...ADVOCACY ESSAY: PEER REVIEW MEMO When you are ready to review a peer’s essay, open this document in one window and the essay in another window (you’ll be cutting and pasting information from the essay into this memo. Place your cursor in the gray field to record your answer. Refer to specific parts of paper by paragraph number. Reviewer’s Name: Karen Adame Title of Essay Reviewed: Intervention Programs for Youth to Reduce Deliquency Author’s Name: Jessica Leal-Rosas Date: 6/4/13 GENERAL COMMENTS Begin by reading your peer’s essay all the way through. Mark areas that are difficult to read, or don’t make sense, or that you think have some grammatical/usage problems. When you have read through the entire essay, come back and choose up to five sentences/areas that you marked for readability. Copy the text and insert it here, along with the paragraph number. You do not have to identify the error or fix it… just locate problems. No more than five sentences: For the past decades, researchers such as Peter Greenwood have focused their attention… Indeed, any program that is introduced to help reduce… After having read the whole paper through the first time, write out a few “big picture” comments. What one element of the paper do you think needs the most work before your peer turns it in as a final draft? There are several grammar errors and to explain what are concepts such as zero tolerance and get tough on crime. If you had to grade it right now based...
Words: 1539 - Pages: 7
...How to Write a Critique The critique is a rigorous critical reading of a passage. As such, it picks up where the objective summary leaves off. In fact, a critique often includes a brief summary so that its readers will be able to quickly grasp the main ideas and proofs of the passage under examination. Critiques come in all shapes and sizes, but a good way to get used to writing critically is to plan your earliest critiques along the following lines. First, read the passage thoroughly. Make plenty of notes, ask lots of questions, and highlight or underline anything you may wish to quote in your paper. Spend some time on this step. It is impossibly to adequately critique something if you don't fully understand it. Next, write a summary. Identify the author's main point (thesis) and list the types of proofs he or she employs to persuade the reader to believe or accept the thesis. For example, does the author use historical anecdotes, quote noted authorities, provide statistical evidence, or appeal to a reader's sense of patriotism or generosity? These are all common types of proofs used in persuasive writing. You should also try to figure out why the author is writing, and to whom. Remember that the purpose of a paper and its intended audience can affect the way the paper is written. Now, set your own agreement or disagreement with the author aside for a moment and investigate the validity of his or her argument. Does the author provide complete and accurate information...
Words: 774 - Pages: 4
...other students. Therefore, your teacher may use this to test you on a lot of things. The assignment will also have different aims. With the aim of the paper in mind, your teacher will use this to determine if the research topic ought to be given to you or you have to select the topic on your own. If the teacher wants to have something particular from the students, for example, their level of understanding of interpretation of question, the topic will be provided to the students.If the idea of your topic has been settled, you will have to compose your assignment paper taking into consideration the basic principles of a good research paper. Your assignment paper will start with an introduction, a body, followed by a conclusion. You should not just jump into the introduction. You can only begin the introduction subsequent to conducting some preliminary research on the research paper topic. Preliminary research is what will give an arrangement and a purpose to your paper. This is because you have to know where to start your paper and what direction your paper should take. If you are already...
Words: 598 - Pages: 3
...Planning a Presentation © 2013 Learning Development Basic structure (e.g. 20 min presentation) 2 • Introduction (1-2 mins) • Body or discussion: – 3-5 sections (3-5 mins each) • Conclusion (1-2 mins) March 6, 2013 LD Planning a Presentation | www.newcastle.edu.au The Introduction • Greet the audience • Gain their attention – how? • Tell them what to expect – topic, purpose, outline • ‘Housekeeping’ – documents, questions March 6, 2013 3 LD Planning a Presentation | www.newcastle.edu.au The Introduction: tell them what to expect • Topic: – We are discussing the marketing plan of Company X… 4 • Purpose: – We’ll be analysing the current marketing strategy in order to make recommendations for future action • Outline: – We’ll do this through a situational analysis and a SWOT analysis. We will then outline objectives, alternative strategies, and, finally, present an action plan March 6, 2013 LD Planning a Presentation | www.newcastle.edu.au Body of the Presentation • 3-5 Sections – Select key themes/points – Include details to illustrate these – Decide what can be omitted – Don’t have too many visuals • Signpost: introduce & conclude each section 5 March 6, 2013 LD Planning a Presentation | www.newcastle.edu.au The Body (cont’d): ‘signposting’ • Introduce: – Firstly, I’d like to analyse the internal factors for company X… • Conclude: – It is apparent, therefore, that while the company’s capabilities vary, the company’s...
Words: 770 - Pages: 4
...Initial impressions of Gatsby - Chapters 1-4 We see and hear relatively little of Gatsby in the opening chapter of the novel; he is presented as an almost ephemeral, ghost like figure. However we are drawn to his character by the way he is described: ‘There was something gorgeous about him, some heightened sensitivity to the promises of life’. Consequently, Every time he is mentioned there is always something to interrupt which adds to the mysteriousness of his character. At the end of chapter 1 we catch a glimpse of him where he is bonded with strong romantic imagery, he comes out to see ‘the silver pepper of the stars’ and is spotted when ‘the silhouette of a moving cat wavered across the moonlight’. Fitzgerald combines the purity and romance of Gatsby’s dream with these symbols. On the contrary when he gives a ‘sudden imitation that he was content to be alone’ by stretching out his arms towards the ‘dark water in a curious way’ the purity of his character seems to disappear as the ‘single green light, minute and far away’ suggests the ill omen of his character. In Chapter 3 Fitzgerald uses the part scene to introduce Gatsby to the reader, here Gatsby emerges as a mysterious character who is the subject of gossip, He is well known but ironically nobody seems to have any verifiable information about him. Nick then describes him and says ‘he had one of those rare smiles with a quality of eternal reassurance in it’ the way Gatsby us portrayed is one of extreme modesty, he appears...
Words: 399 - Pages: 2
...What are the values, needs, and beliefs of the audience? What are the motivations of the audience? What are the demographics of the audience? Analyze the following: • • • • • • Age Gender Education Group Affiliations Socio-economic Status Ethnicity 7. What is your context? • • • • • • • • • • Large or small audience? What are the expectations? Do current events affect your speech? Outdoors or indoors? Noise? Are appropriate teaching tools available? What is the size of the room? Is the audience seated or standing? Is the room hot or cold? Are there chairs or tables? INTRODUCTIONS AND CONCLUSIONS Purposes of the Introduction: To obtain the listener’s attention. To create a favorable first impression; if you lose them here, you may lose them for good. To arouse interest in your subject. To orient the audience to the different parts of your speech. 1. 2. 3. 4. Four Parts to an Introduction: 1. Attention-getting Phase—capture the interest of audience. 2. Orientation Phase—articulate the purpose and identify with audience (why should they listen?). 3. Credibility Phase—what type of expertise do you have? 4. Preview of Main Points—delineate main topics. First: ATTENTION-GETTING PHASE Ask Audience to Physically Move. Create Curiosity. Refer to the Setting or the Occasion. Compliment Your Audience. Use a Startling Statement or Statistic. Use a Quotation. Use Humor. Use a Short Story. Pose a Question. Second: ORIENTATION PHASE Introduce...
Words: 577 - Pages: 3
...feedback Explanations of whether the message and technology were appropriate given the environment and purpose Respond to one of these messages and insert it as Appendix D in the Appendix Section. Use direct, effective writing techniques. Explain how the content, media, and technology of the feedback are appropriate for the purpose and audience of all the messages. Insert each of these messages as separate appendices (A, B, C and D) in an Appendix Section following the Reference section. See Pages 4 and 12-16 of the Sample APA Student Paper for Style and Mechanics for examples of how to format an appendix reference in the text and in the end Appendix Section . Organize the paper to reflect an introduction, body/discussion and conclusion as follows: Introduction states purpose, captures attention by indicating what the paper will be about and how you will be approaching...
Words: 349 - Pages: 2
...During the in class exercises I truly learned a lot about myself. I was completely amazed at how I never knew the things about myself. I remember on the first day of class we had this ice breaker/Activity we had done that really made me get in the spotlight. We had to introduce ourselves. As I walked in front of the class I realized that I was truly nervous. The closer and closer I got to the front of the class the more nervous I became. When I finally had reached the front I had turned to my peers and realized that all eyes were all on me. Being overwhelmed, I continued you on to the introduction of myself by saying “Hi, my name is Roman Guillory…” and the rest of my introduction. As I closed my remarks and had a seat I just set back and watched my peers as they tackled the same situation. Watching them speak made me feel better because I realized that they were feeling the same way that I had felt when I was up there. Another activity that I remember doing is the group activity. We all had to cut things out the magazine representing what looked ugly to us and what looked good. This activity really engaged us to communicate with each other effectively and ultimately decide which things we should do as a team. Even though we all had different personalities and viewed different things as looking bad or good, we all came to a considerable decision on what will be glued to the poster and what wasn’t. All in all, I truly liked most of the activities that we did in class and some them...
Words: 292 - Pages: 2
