Page 654 - Auditing Standards

As of December 15, 2017

Example H: Comments on Tables, Statistics, and Other Financial Information:
Descriptions of Procedures and Findings Regarding Tables, Statistics, and Other

Financial Information—Attached Registration Statement (or Selected Pages)
Identifies With Designated Symbols Items to Which Procedures Were Applied

9. This example illustrates an alternate format which could facilitate reporting when the accountant is
requested to perform procedures on numerous statistics included in a registration statement. This format is
permitted by paragraph .58. Each of the comments is in response to a specific request. The paragraph in
example H is intended to follow paragraph 6 in example A.

7. For purposes of this letter, we have also read the items identified by you on the attached copy of the

registration statement (prospectus), and have performed the following procedures, which were applied as
indicated with respect to the symbols explained below:

Compared the amount with the XYZ (Predecessor Company) financial statements for the period indicated
and found them to be in agreement.

Compared the amount with the XYZ (Predecessor Company) financial statements for the period indicated
contained in the registration statement and found them to be in agreement.

Compared the amount with ABC Company's financial statements for the period indicated contained in the

registration statement and found them to be in agreement.

Compared with a schedule or report prepared by the Company and found them to be in agreement.

The letter would also contain paragraphs 8, 10, and 11 of the letter in example F.

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