...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...
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...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...
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...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”. ...
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...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...
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...Auditing Introduction Letter Hector J. Mercado-Santiago Auditing – ACC/546 Rafael Marrero-Díaz 26 de marzo de 2011 Auditing Introduction Letter Para: Apollo Shoes, Inc. De: Anderson, Olds, and Watershed Estimado Apollo Shoes, Inc. Primero que nada quiero agradecerle la oportunidad brindada para explicarle algunos puntos importantes relacionados a nuestra firma y los servicios que brinda. También antes de comenzar nos gustaría explicarle que auditoria significa “la acumulación y evaluación de la evidencia sobre la información que determina y reporta sobre el grado de correspondencia entre la información y los criterios establecidos”. (Arens, Elder, Beasley, 2006). Anderson, Olds, and Watershed tiene un enfoque de auditoria exitosa, y como auditor de esta firma nos aseguramos de que hay suficiente evidencia para ser auditada, como comprobar el control presente del ambiente IT de la empresa, los procedimientos sobre prueba de controles, la planificación de procedimientos de auditoría, y ayudar a otros auditores y expertos. Nuestra firma ofrece servicios de auditoría y muchas garantías que son beneficiosas para la empresa. Estos servicios consisten en cuatro diferentes tipos de certificación que le dan un informe sobre la fiabilidad de una afirmación. 1. Auditoría de estados financieros históricos 2. La eficacia sobre el control interno sobre la información financiera 3. Revisión de los estados financieros históricos 4. Otros servicios de certificación...
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...3/17/14 Document- Letter of transmittal (one page = D) D- Table of contents D- Executive Summary Introduction (background & scope)+ Findings + Conclucluions (and/ or recommendations) + (+ IFC =D or more) D- References Letter of transmittal -Authorization (Dr Zlack) -Preview of report & conclusion -Goodwill closing Table of Contents __________ …… 2 ___________...... 3 Align the contents with the numbers correctly. That’s the hardest part. Executive Summary -An “abstract” of report (search academic abstract) Introduction -purpose (problem) *-scope & limitations -Preview of the report organization Scope= What we did do (in the research) Limitations= what we did not do (….) Rules for Graphs * Must be introduced in the text ( in the paragraphs) ----- as you can see from figure 5 see graph 3 * - must be title * must have a legend Speech- Delivery Eye Contact 1. Attention 2. Connection (rapport) 3. Credibility * 4. Confidence Don’t mention do not! Always say Didn’t shouldn’t wouldn’t etc. (catch someone lying) 1 look at everyone 2 Refrain from looking at things 3 Do not read Oral Communication Do’s 1 do have sufficient volume 2 Have a conversational pace 3 Do have vocal variety ( do not memorize) Don’ts 1 Don’t apologize 2 Don’t curse Nonverbal -Posture - Gesture -Attire * Professional or plain * No logos (accessories (limited) ) * No Hats ...
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...samples letters from a reference source; or (c) correspondence you have sent or received within your organization or with an outside organization/ person on a business topic. Please submit paper to Assignments folder with a copy of a plagiarism report and your Certificate of Originality. Compose a 1,050- to 1,400-word paper that includes response, and rationale. The count does not include the messages inserted in the Appendix. Use headings and subheadings to organize paper Analyze these messages using the communication process ( UOP Material: Appendix A). The analysis should include the following: Descriptions of the purpose, sender, receiver, message, environment, technology, noise, and 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...
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...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...
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...asset to your business. Our firm will provide auditing and assurance services that will benefit Apollo Shoes. We will provide independent professional opinions so that you can make better business decisions and will be better informed. First off, we will perform an audit of the financial records during the time period we are engaged for. Our auditor will next review their findings and express their opinion as to the as to the financial statements being presented fairly and in compliance with U.S. GAAP. The review is performed to make sure there are no material misstatements with the financial data. Examples of assurance services include accounts receivables reviews, business risk assessment, information systems security, a comfort letter, or an internal audit outsourcing. The benefits of audit and assurance services will include that the management team of Apollo Shoes will be able to evaluate the results of the audit and make suggestions for corrective actions and exercise operative controls. Secondly, a benefit of an audit is to help management test their current policies and procedures for internal controls to see if what is currently enforced is effective and if not, it is time for a change. Next, an audit can help keep the accounting staff on a path of smart decisions by hoping to reduce omissions and errors since they know their work is continually being auditing by our firm. Finally, and audit scrutinizes the accounting procedure by segregating the truth in the...
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...Since my apprenticeship in the family machine shop, my career has been building toward the day when I can introduce a new production business model. When I joined The Analytical Sciences Corporation after leaving the college, I was amazed to discover that my colleagues spent their days manually processing hundreds of changes to our central database. Realizing there had to be a better way, I taught myself programming and automated my job so it only took 3 hours to complete. My natural aptitude for consulting became apparent to me then, but I realized I needed a solid foundation in computer science to succeed. While earning that second degree I began my first true consulting experience as an eCommerce software engineer for Global Image. I was now beginning to dream of my own consulting firm some day, so I joined Molen Consulting to see how firms (client and consulting) are run. While working on large-scale engagements at Boeing Astronautics and Verizon Communications, I developed a solid foundation in the methodology of large consulting projects. After 22 exhilarating months, I decided to join Tennant Technology Group because I knew I would need an MBA to start my own firm and gaining more experience in the business side of consulting would strengthen my experience. Just as I hoped, the jump to Tennant, a four-person start-up, has given me substantial influence over the company’s evolution and much exposure to the operational challenges of running a company. Now that I have...
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...Nesbitt-Johnston Writing Center Hamilton College Clinton, NY 13323 INTRODUCTIONS AND THESIS STATEMENTS Introductions The introduction is a key paragraph for both readers and writers. First impressions matter. The reader will be more inclined to read a paper and consider a position if the initial paragraph is clear, organized, and engaging. For the writer, a carefully crafted first paragraph acts as a springboard, establishing the order and direction for the entire paper. The form and content of an introduction depend upon many factors, including the specifics of the assignment, the intended audience, the style of the discipline, and the expectations of your professor. In general, your introduction should • capture the reader’s attention • reflect the question raised by the assignment • provide essential context for your topic • define key terms Most importantly, your introduction should • convey the pattern of organization you will follow in the paper • build to the thesis sentence: a clear, concise statement of the specific position you will explore in your paper Outline first Outline your argument as fully as possible before starting the first draft. Outlining first helps you to see the shape of your argument, making writing the draft much easier. Start focused Avoid broad openers; start your argument right away. Do not open with empty filler such as “Since the beginning of time” or “For thousands of years, men, both good and evil.” Open with a sentence...
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...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...
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...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...
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...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...
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...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...
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