AUDITING SERVICES Third parties relying on your financial statements will often require an audit. We utilize the state of the art research and software tools to conduct an efficient and effective audit of your company's financial statements.   During an audit we use the guidance and quality standards established in the "Statement of Auditing Standards," issued by the American Institute of Certified Public Accountants (AICPA). An audit requires us to examine internal controls and to complete substantial testing of the information underlying the financial statements.   All audits are tailored base on our assessment and understanding of the: §         internal controls in place, §         applicable industry your company operates, and §         operating environment and needs of our client.   Base on the results of our audit procedures we document our opinion as to whether the financial statements are fairly presented in conformity with generally accepted accounting principles.   An additional component of an audit process involves issuing a letter of reportable conditions that we become aware of during the audit. This letter provides information on: §         opportunities for operational improvement, §         weaknesses in internal controls, and §         recommended solutions for the items reported in the letter.   During the entire audit process we work closely with management and the accounting department to ensure that the entire process is conducted in a timely and efficient manner.