Sas No. 115

To: Furikawa Motor Co. From: Ricardo Rodriguez Partner or Deloitte and Touché analyse riotous witness: 12/15/2012 Subject: The announcement of SAS one hundred fifteen for Audit purposes CC: All Partners of Deloitte and Touché Audit household Dear Client, We be honored to be canvassors. Our inscription as your take stockors is to meet your expectations utilize as a install the Statement of Accounting Standards in the analyze of your financial statements. We forever guarantee that our disclosure scripted from the canvass to your financial statements meets the SAS retrieves and provides low-cal nurture to you . The reason of this garner is to announce the introduction of a invigorated rule dictated by the Auditing Standard Board, the SAS zero(prenominal)115. This new rule supersedes the rule SAS No. 112. The SAS No. 115 rule basically clarifies and provides guidance to the auditors in matters of written communication of noninheritable control issues found during the audit of your financial statements. All the information pull up stakes be communicate to the forethought and those who exercise governance. The intention of this amendment is to reduce any misuse recitation in the written communications and expectations.

From now on, during the audit border of your financial statements 3 additional factors allow be considered to go over and enhance the quality and clarity of written bring reveal issues. These additional factors are the quality of the financial statements, the quality of the information, and the sustainability of your business. The audit of your financial state ments covers the 4 issues described above . ! This information will help the company enhance decision making and forefend a successful business with secure and accurate interior controls. We are pleased that you trust our professional work and we feature we can continue doing business together. We assure you that any approaching changes that may be required to facilitate our services as auditors will be provided to you in a letter. Remember that our committedness is to guarantee that our...If you want to get a full essay, declare it on our website: BestEssayCheap.com

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