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Auditing Introduction Letter

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Auditing Introduction Letter University of Phoenix
ACC 546

Auditing Introduction Letter
To: Management of Apollo Shoes
From: Martin & Associates, CPA
Re: Auditing and Assurance Services

Thank you for the opportunity to present the benefits and services that our firm offers. This letter is intended to explain the benefits of each option, our role in providing the available assurance services, and the qualifications required to meet the standard for the services offered. Martin & Associates has been serving our clients for ten years with a strong emphasis on the auditing and assurance services. Our firm takes pride in building trusting relationships, while performing an effective audit to aid in the success of our clients. First and foremost we must understand what auditing and assurance services are. According to Wikipedia, “The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project, or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.” When it comes to accounting audits are performed to establish the validity and reliability of information that is being reviewed, in addition to provide an assessment of the internal control system. The main goal of an audit is to express an opinion on the information that is being reviewed based on work that is being done on a test basis. Our firm’s accounting audit includes an independent assessment of how practical management has been representing the company’s financial statements. It also includes evaluating the organization and the accounting processes that they have in place. The auditing service is performed with complete fairness with the intent to partner with our clients to aid in strengthening areas of weakness, and to

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