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May 26, 2008
カテゴリ： ハワイのＣＰＡ受験
Two separate reports, or one combined report, may be issued.
Report of Independent Registered Public Accounting Firm
{INTRO}
We have audited the accompanying balance sheets of W Company as of Dec 31, 2008 and 2007, and the related statements of income, stockholder’s equity and comprehensive income, and cash flows for each of the years in the three-year period ended Dec 31, 2008. We also have audited W Company’s internal control over financial reporting as of Dec 31, 2008, based on {Identify control criteria, for ex, “criteria established in Internal Control-Integrated Framework issued by the COSO Management is responsible for these financial statements, for maintaining effective internal control over financial reporting, included in the accompanying {title of management’s report}. Our responsibility is to express an opinion on these financial statements and an opinion on the company’s internal control over financial reporting based on our audits.
{SCOPE}
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (US). Our audit of internal control over financial reporting, obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk . Our audits also included performing such other procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.
{DEFINITION}
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
{INHERENT LIMITATIONS}
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
{OPINION}
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of W Company as of Dec 31, 2008 and 2007, and the results of its operations and its cash flows for each of the years in the three-year period ended Dec 31, 2008 in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, W Company maintained, in all material respects, effective internal control over financial reporting as of Dec 31, 2008, based on {Identify control criteria, for example, “criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission”}.
{Sign}
{City and State or Country}
{Date}
Report of Independent Registered Public Accounting Firm
{INTRO}
We have audited the accompanying balance sheets of W Company as of Dec 31, 2008 and 2007, and the related statements of income, stockholder’s equity and comprehensive income, and cash flows for each of the years in the three-year period ended Dec 31, 2008. We also have audited W Company’s internal control over financial reporting as of Dec 31, 2008, based on {Identify control criteria, for ex, “criteria established in Internal Control-Integrated Framework issued by the COSO Management is responsible for these financial statements, for maintaining effective internal control over financial reporting, included in the accompanying {title of management’s report}. Our responsibility is to express an opinion on these financial statements and an opinion on the company’s internal control over financial reporting based on our audits.
{SCOPE}
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (US). Our audit of internal control over financial reporting, obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk . Our audits also included performing such other procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.
{DEFINITION}
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
{INHERENT LIMITATIONS}
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
{OPINION}
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of W Company as of Dec 31, 2008 and 2007, and the results of its operations and its cash flows for each of the years in the three-year period ended Dec 31, 2008 in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, W Company maintained, in all material respects, effective internal control over financial reporting as of Dec 31, 2008, based on {Identify control criteria, for example, “criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission”}.
{Sign}
{City and State or Country}
{Date}
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May 27, 2008 04:18:27 AM
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