Sas No. 115

To: Furikawa Motor Co. From: Ricardo Rodriguez Partner or Deloitte and Touché analyse dissipated witness: 12/15/2012 Subject: The announcement of SAS cxv for Audit purposes CC: All Partners of Deloitte and Touché Audit business firm Dear Client, We be honored to be canvassors. Our inscription as your take stockors is to meet your expectations utilize as a institution the Statement of Accounting Standards in the analyze of your financial statements. We constantly guarantee that our disclosure scripted from the examine to your financial statements meets the SAS notices and provides name schooling to you . The reason of this garner is to announce the introduction of a bran-new 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 infixed control issues found during th e audit of your financial statements. All the information pull up stakes be communicate to the focussing and those who exercise governance. The intention of this amendment is to reduce any misuse definition in the written communications and expectations.

From now on, during the audit functioning of your financial statements 3 additional factors leave alone be considered to image and enhance the quality and clarity of written bring erupt 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 information will help the company enhance decision maki! ng and wrick a successful business with secure and accurate immanent controls. We are pleased that you trust our professional work and we swallow we can continue doing business together. We assure you that any upcoming changes that may be required to facilitate our services as auditors will be provided to you in a letter. Remember that our dedication is to guarantee that our...If you want to get a full essay, harness it on our website: OrderEssay.net

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