Audit Introduction Letter

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Date Submitted: 08/13/2012 10:32 PM

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Audit Introduction Letter

July 30, 2012

Mr. James Apollo

Apollo Shoes

12345 Somewhere Street

Anywhere, USA 01234

Dear Mr. Apollo,

I would first like to thank you for choosing Miskimen CPA Firm to handle your company's auditing and assurance needs. With Miskimen CPA firm you will undoubtedly receive the highest level of work from knowledgeable Certified Public Accountants who have an excellent track record. Each CPA within the firm are members of the American Institute of Certified Public Accountants (AICPA). All employees at Miskimen CPA firm maintain the utmost amount of professionalism and I know that Apollo Shoes will benefit from the dedication that is put into every aspect of the tasks at hand, which are explained below.

Auditing Services

Miskimen CPA Firm handles a wide variety of auditing services. Whether the need is for compliance audits, operational or performance audits, information systems audits, or investigational purposes (Sacramento State Auditing Services, n.d.), Miskimen CPA Firm can complete all of them. The team from Miskimen CPA Firm will work with the client through each type of audit, determining the processes, steps, and documentation that needs to be completed, all the while upholding the Code of Professional Conduct the AICPA requires of all members and handling the procedures with an impartiality demanded of all external auditors. Once the type of audit is determined, the necessary information will be obtained, criteria established, evidence accumulated and evaluated, and the findings reported back (Arens, Elder, & Beasley, 2012, pp. 4-5). Each CPA also has extensive knowledge of Statements on Auditing Standards (SAS) to best serve each client's needs. By providing services for all types of audits, Miskimen CPA Firm reduces the need for any company to use multiple CPA firms for all auditing needs.

Assurance Services

In addition to auditing services, Miskimen CPA Firm also handles all assurance needs for the clients. "An...