Page 686 - Auditing Standards
P. 686
As of December 15, 2017
and have performed the additional procedures stated below with respect to such information. Our audit of the
consolidated financial statements. . . ."
26 See footnote 10 of the Appendix.
27 See footnote 7 to paragraph .09.
28 The example includes financial statements required by SEC regulations to be included in the filing. If
additional financial information is covered by the comfort letter, appropriate modifications should be made.
29 If the accountant has performed a review of the company's annual MD&A, the opening paragraph of the
comfort letter should be revised accordingly.
30 The accountant has elected to attach the previously issued reports to the comfort letter (see paragraph
.29).
31 See footnote 30 of the Appendix.
32 See footnote 3 of the Appendix.
33 See footnote 4 of the Appendix.
34 See footnote 5 of the Appendix.
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