Page 514 - Auditing Standards

As of December 15, 2017
its operations and its cash flows for the year then ended in conformity with accounting principles

generally accepted in the United States of America.

The financial statements of the Company as of December 31, 20X1, were audited by other auditors
whose report dated March 31, 20X2, expressed an unqualified opinion on those statements.

Basis for Opinion

[Same basic elements as the Basis for Opinion section of the auditor's unqualified report in AS 3101]

Critical Audit Matters [if applicable]

[Include critical audit matters]

[Signature]

We have served as the Company's auditor since [year].

[City and State or Country]

[Date]

If the predecessor auditor's report contained an explanatory paragraph or was other than an unqualified
report, the successor auditor should describe the nature of and reasons for the explanatory paragraph added

to the predecessor's report or the opinion qualification. Following is an illustration of the wording that may be
included in the successor auditor's report:

. . . were audited by other auditors whose report dated March 1, 20X2, on those statements included an
explanatory paragraph that described the change in the Company's method of computing depreciation
discussed in Note X to the financial statements.

If the financial statements have been adjusted, the Opinion on the Financial Statements section should
indicate that a predecessor auditor reported on the financial statements of the prior period before the
adjustments. In addition, if the successor auditor is engaged to audit and applies sufficient procedures to

satisfy himself or herself as to the appropriateness of the adjustments, he or she may also include the
following paragraph in the auditor's report:

We also audited the adjustments described in Note X that were applied to restate the 20X1 financial

statements. In our opinion, such adjustments are appropriate and have been properly applied.

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