Audit Intro Letter

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Date Submitted: 03/01/2011 06:39 PM

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Donald Jackson III,

Vice-President-Finance,

Apollo Shoes Inc.,

1 Apollo Shoe Drive,

Apollo Shoe, CA 95600

Dear Mr. Jackson,

We would like to take this opportunity to introduce ourselves and our dedicated audit and assurance firm. With our team of committed partners and professional associates, we offer a wide range of services to our clients in various industries. Our firm is highly reputed for offering its clients high level of excellence in examining opportunities and challenges from every angle such as accounting, assurance, advisory, risk, strategy, financial, and human capital. We assure you that our services and audit approaches have been successful in the past, and we are thriving everyday to maintain our excellence by concentrating on our clients’ business to provide recommendations in efforts to assist your business in improving financial reporting and adapt to the current regulatory requirements.

The assurance program provides our clients a wide range of solutions and assurance on the operations and financial performance of their organization. Our assurance program aims to help our clients meet the vastly changing and emerging market demands by developing a insightful understanding of your organizational entity and assessing and responding to risks. Our structured program is a responsive approach to managing assessed risks and evaluating internal controls by incorporating analytical procedures and using a strategic systems approach to auditing. Our firm conducts a systematic assessment of control risk, internal control, and use analytical procedures. The strategic systems approach our firm conducts helps our client’s to focus, manage, and limit risks across organizational boundaries.

My role in providing assurance is to plan and perform the audit by accumulating and evaluating sufficient audit evidence, evaluate the financial statements of your organization, test control procedures, test whether the financials are free of material...