Acc 546

Auditing Introduction Letter

By: Nidia Lopez

ACC 546/ Auditing

July 6, 2012

Mr. Alan Smith

Apollo Shoes Inc.

12345 University Drive

Phoenix, AZ. 78901

Dear Mr. Smith,

I am an auditor at ABC Firm located in Phoenix, Arizona and I would like to introduce you to our firm’s auditing and assurance services that will surely benefit your company. With fraud being one of the most important concerns for companies, it is important to have effective control systems in place. Also, in order to remain in compliance with government rules and regulations with regards to the preparation of financial statements, our company offers quarterly auditing and recommendations to ensure your company avoids costly consequences.

Our audits are conducted in accordance with auditing standards generally accepted in the United States and include tests of your accounting records and other procedures we consider necessary to enable us to express such an opinion. At the end of our audits, we discuss any and all findings and indicate so in our opinion letter. As the auditor, an audit of historical financial statements will supply the company with a written report on whether the financial statements are correct based on the generally accepted accounting principles (GAAP). With the written report on the financial statements, an evaluation will be given in regards to the effectiveness of the company’s internal controls over financial reporting. The review of the financial statements will provide the company with assurance that the financial statements follow GAAP. Other numerous attestation services vary which is based on the client’s request. Attestation services are included under the same annual fee.

The audit firm follows the generally accepted auditing standards to ensure that all financial statements are prepared according to these government regulations. The requirements for meeting the standard for services that are offered are based on various components such as...