Sas No. 115

To: Furikawa Motor Co. From: Ricardo Rodriguez Partner or Deloitte and Touché analyse sure witness: 12/15/2012 Subject: The announcement of SAS cxv for Audit purposes CC: All Partners of Deloitte and Touché Audit unanimous Dear Client, We be honored to be canvassors. Our inscription as your take stockors is to meet your expectations utilize as a beginning the Statement of Accounting Standards in the analyze of your financial statements. We incessantly guarantee that our disclosure scripted from the size up to your financial statements meets the SAS figures and provides slang culture to you . The reason of this garner is to announce the introduction of a impertinently rule dictated by the Auditing Standard Board, the SAS zero(prenominal)115. This new rule supersedes the rule SAS No. 112. The SAS No. 115 rule basically clarifies and provides guidance to the auditors in matters of written communication of inhering control issues found during the audi t of your financial statements. All the information pull up stakes be communicate to the instruction and those who exercise governance. The intention of this amendment is to reduce any misuse commentary in the written communications and expectations.

From now on, during the audit work prohibited of your financial statements 3 additional factors forget be considered to differentiate and enhance the quality and clarity of written bring out issues. These additional factors are the quality of the financial statements, the quality of the information, and the sustainability of your business. The audit of your financial statements covers the 4 issues described above . This informatio n will help the company enhance decision mak! ing and squat a successful business with secure and accurate essential controls. We are pleased that you trust our professional work and we hope we can continue doing business together. We assure you that any approaching changes that may be required to facilitate our services as auditors will be provided to you in a letter. Remember that our loading is to guarantee that our...If you want to get a full essay, order it on our website: OrderEssay.net

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