Page 599 - Auditing Standards

As of December 15, 2017
review the quarterly data in accordance with the standards of the Public Company Accounting

Oversight Board because we believe that the company's internal control for the preparation of
interim financial information does not provide an adequate basis to enable us to complete such
a review.

Documentation

.51 The accountant should prepare documentation in connection with a review of interim financial
information, the form and content of which should be designed to meet the circumstances of the particular

engagement. Documentation is the principal record of the review procedures performed and the conclusions
reached by the accountant in performing the review. 34 Examples of documentation are review programs,
analyses, memoranda, and letters of representation. Documentation may be in paper or electronic form, or
other media. The quantity, type, and content of the documentation are matters of the accountant's

professional judgment.

.52 Because of the different circumstances in individual engagements, it is not possible to specify the form

or content of the documentation the accountant should prepare. However, the documentation should include
any findings or issues that in the accountant's judgment are significant, for example, the results of review
procedures that indicate that the interim financial information could be materially misstated, including actions

taken to address such findings, and the basis for the final conclusions reached. In addition, the documentation
should (a) enable members of the engagement team with supervision and review responsibilities to
understand the nature, timing, extent, and results of the review procedures performed; (b) identify the

engagement team member(s) who performed and reviewed the work; and (c) identify the evidence the
accountant obtained in support of the conclusion that the interim financial information being reviewed agreed
or reconciled with the accounting records (see paragraph .18(d) of this section).

Effective Date

.53 This section is effective for interim periods within fiscal years beginning after December 15, 2002.
Earlier application of the provisions of this section is permitted.

Appendix A - Analytical Procedures the Accountant May Consider
Performing When Conducting a Review of Interim Financial

Information

.54

A1. Analytical procedures are designed to identify relationships and individual items that appear to be unusual
and that may reflect a material misstatement of the interim financial information. These procedures may

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