Sample Letter – Auditor’s Independence

In: Business and Management

Submitted By iceyoyo
Words 511
Pages 3
Sample Letter – Auditor’s Independence

February 20, 201x The Board of Directors (or the Audit Committee) Sample View Regional Waste Management Services Commission 123 Main Street Sampleburg, Alberta T1X 1Z8 Dear Board/Audit Committee Members I have been engaged to audit the consolidated financial statements of the Sample View Regional Waste Management Services Commission for the year ending December 31, 201x. Canadian generally accepted auditing standards (GAAS) require that I communicate at least annually with you regarding all relationships between the Commission and me that, in my professional judgment, may reasonably be thought to bear on my independence. In determining which relationships to report, these standards require me to consider relevant rules and related interpretations prescribed by the appropriate provincial institute and applicable legislation, covering such matters as: a) holding a financial interest, either directly or indirectly, in a client; b) holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client; c) personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client; d) economic dependence on a client; and e) provision of services in addition to the audit engagement. I have prepared the following comments to facilitate my discussion with you regarding independence matters. [I am not aware of any relationships between the Commission and me that, in my professional judgment, may reasonably be thought to bear on my independence that have occurred from January 1, 201x to December 31, 201x.


December 201x

Auditor Independence Letter Sample – Commission

Page 1

I am aware of the following relationships between the Commission and me…...

Similar Documents

Sample Cover Letter

...City, State Zip Dear Ms. Johnson Dear Ms./Mrs./Mr. Last Name When using this format, you do not want to indent, margins on all sides should be one-inch. Start the first paragraph by introducing yourself in a friendly way and then state the purpose of your letter. Know your audience because it’s very important that you keep their attention. Remember, you are not writing to yourself, think in term of the recipient and write passionately. Use a couple of sentences to explain the purpose, but save the detail for the body paragraph(s). Start the body paragraph by justifying the importance of the main point. In the next few paragraphs, continue justification with background information and supporting details. Body paragraphs are where you offer solutions, advices, suggestions, or proposals. Write as many body paragraphs as you want, however, keep it short and straight to the point, you do not want to bore the reader to death or look like you’re writing a school essay. In the closing paragraph, you should restate the purpose of the letter and, in some cases, request some type of action. Remind the reader where they can contact you and make sure to close the letter in a friendly manner. Sincerely, Closing Leave 4 Spaces and Sign Your Name Matt Smith Print Your Full Name Owner, LA Bike Shop ......

Words: 287 - Pages: 2

Sample Letter to Parents

...December 19, 2012 Dear Families: As the end of this year approaches, I would like to wish you and your entire family a very best holiday and a great New Year. I am writing to touch base with you and to remind you of the goals and expectations that I have laid out during the first trimester. At the beginning of the first trimester, I sent a letter home with your child. In that letter, I outlined the following goals for all 8th grade students for this current academic year (2012-2013): (1) By December 21, 2012, your child will have the necessary prerequisite skills to become proficient in mathematics at his/her current grade level; (2) By March 4, 2013, your child will have the necessary skills to perform, at least, at a proficient level in this current academic year “MSA;” and (3) By the end of this academic year, your child will have obtained the requisite mathematical knowledge to succeed when s/he reaches 9th grade. We have made some progress. However, we are not yet at our goal. The challenges were much more daunting than I had expected. What is mainly preventing most our 8th graders from succeeding is a lack of discipline. I believe that discipline is a condition precedent to learning. And as such, I am pleading with you all to speak earnestly with your child as to how to conduct oneself in a classroom environment. The window to achieve our goals is quickly closing on us. During the first trimester, I have spent an inordinate amount of time......

Words: 477 - Pages: 2

Audit Independence Letter

...on our independence. In determining which relationships to report, these standards require us to consider relevant rules and related interpretations prescribed by the appropriate provincial institute and applicable legislation, covering such matters as: • holding a financial interest, either directly or indirectly, in a client; • holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client; • personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client; • economic dependence on a client; • provision of services in addition to the audit engagement; • making journal entries or accounting classification without first obtaining the approval of management; • fee quote considerably less than market price; • performing management functions for the client; • loans and guarantees to/from the Company; and • Recent / future employment with the client serving as officer or director I have prepared the following comments to facilitate my discussion with you regarding independence matters. I am not aware of any relationships between the Company and me that, in my professional judgment, may reasonably be thought to bear on my independence, that have occurred from January 1, 2007 to December 31, 2007. GAAS requires that I confirm my independence to the...

Words: 410 - Pages: 2

Memorandum of Law and Letter Sample

...Division so Bob has a chance at recouping all of the money he has loaned. IV. Bob must represent himself in any case he wants to file in small claims court pursuant to California Civil Code, Section 116.540 stating that except in circumstances that will not relate to this inquire about attorney representation, and “no individual other than the plaintiff and the defendant may take part in the conduct or defense of a small claims action. ___________________________ Research Associate Client Letter Dear Bob, You have asked me to do some legal research regarding the overview of the State and Federal Courts in California and where to begin the recovery of three loans you made at different times to three different people in Los Angeles, California using promissory notes. For monetary issues under $10,000 a person living in Los Angeles could file a complaint in small claims court. All filings over $10,000 would have to be made in Los Angeles County Superior Court Civil Division. If we were to receive an unfavorable ruling above in a court other than small claims court we would file an appeal to the 2nd District Court of Appeal also located in Los Angeles, California. If that ruling was not in our favor we could than appeal......

Words: 1906 - Pages: 8

Business Letter Sample

...SAMPLE Research Proposal Letter (Business Letter Format)-remove before printing Sally Smith 2007 Lake Circle Vestavia Hills, AL 35216 28 October 2009 Mrs. Jackson Spain Park High School 4700 Jaguar Drive Hoover, AL 35242 Dear Mrs. Jackson: Every year I have the wonderful opportunity to write a research paper for English. (Your person’s name), the person who… (briefly state their scandal), will be the focus of my upcoming paper. *Here is where you need to add two to three sentences of additional information about the person to prove to me that you know their scandal.* I will compare/contrast how Hester Prynne and (your person’s name) were both shunned by scandal. Remember to remove the * and any of my notes! I understand that the research paper is to be my own personal work. I am not permitted to have the same modern individual as anyone else in the class. Plagiarism is the action of using, without due acknowledgement, the thoughts, scholarship, or inventions of another person. I agree to provide enough information in my paper so that the reader can identify and refer to all the sources I have used in writing my research paper. I will turn in photocopies of all sources. I understand that all word-for-word quotations, any summaries, and any borrowed ideas that are paraphrased or mentioned must have cited sources. I understand that plagiarism or turning in another person’s work at Spain Park High School will......

Words: 409 - Pages: 2

Cover Letter Sample

...before my management as a remedy to the company’s financial problems. The idea was eventually scrapped. References from my company management and board will attest to the aforementioned. I believe projects with the RM teams will entail similar natured interaction with high-­‐level executives; my concision and argumentation has poised me meet such needs. While at XX University I co-­‐authored a paper on the “XXX”. Our primary ambition was to prove the cyclicality of financial services and the non-­‐cyclicality of the utility industry. However, when we regressed Utility returns against the S&P 500 returns, we found our intuitions about the independence of utility industry from economic vacillations to be inaccurate. My team is conducting some additional analysis in an attempt to get our paper published. Prior to my matriculation at business school, I worked in Manufacturing at a mid-­‐size concern in Vancouver where I honed my abilities to a) optimize staff – to save the proprietors labor costs -­‐ b) negotiate – the prices of cold-­‐rolled steel with our suppliers and fuel cells with our clients – and c) to manage-­‐the shop floor during cash & raw-­‐material crunches. I saved my employer thousands of dollars in taxes by advising him to lease vehicles and assume more debt. I......

Words: 604 - Pages: 3

Independence or Is It..

...broadcasts what the Prime Minister's has to address the nation in the ramparts of Red Fort , when all you hear is Lata Mangeskar'r melodious voice serenading 'Vande Mataram' in the radio stations, and you see the tricolour in siphon flying up in the air with pride, I am sure, the world definitely is screaming at me, 'It's our nation 67th independence!' And believe me, I am chanting all the more from inside~ ' The Independence Day is marked as a red-letter day in India. It is celebrated on 15th august every year. On this day in 1947,India got its independence...' For the whole essay, you may refer to any 7th standard student. Trust me, he has just mugged it up fresh and can present before you in a much rhythmic manner than I did to you just now. Every general knowledge books in India finds a centimetre space for our Independence history. The very rejoice in the fact that we, Indians are freed from the regime of the British, agreed. But mind you, it is only the freedom from the tenure of the East India Company that we are celebrating. Freedom from poverty,disparity,racism,dangerous crime, this does not count on the list of Independence now? Where is the freedom of a girl at 12.00 am when she returning from her office on a deserted road? Where are the dreams and wishes cremated of the slum children on the way to Campus-15, when they beg us with their smiling faces,'Didi,chocolate dio!'? When is the eligibility criteria of importance, when a merititous general caste......

Words: 554 - Pages: 3

Sample Cover Letter - How You Can Get a Job

...Sample Cover Letters December 20, 2006 Ms. Elizabeth Novak Recruiting Coordinator PricewaterhouseCoopers Management Consulting 11 Madison Avenue, 18th Floor New York, NY 10010 Dear Ms. Novak: I had the pleasure of having lunch with Will Melson after the September 22nd Duke Corporate Presentation. I spoke with him again after the December 6th PricewaterhouseCoopers corporate visit where I learned even more about your firm. Mr. Melson’s compelling description of PwC couple with my desire to work in such a dynamic environment convinced me to apply for PricewaterhouseCoopers Analyst position. I sharpened my leadership and decision-making skills while supporting operations for an industrial supply company over three summers. The environment was fast-paced and intense, thus I was constantly analyzing data to determine the root causes of given problems. I would then identify and evaluate all possible alternatives before suggesting solutions. Most of these decisions had to be quick, concise and clearly conveyed to people at all organizational levels. As a result of my efforts, the company was able to save over $25K in material costs. During my tenure, I was often praised for thinking about problems innovatively and for never losing sight of the “big picture.” These skills will definitely aid me in consulting. At Duke, I continue to look for leadership opportunities within a team setting. In the Small Business Consulting Program, I currently lead a team of four classmates redesigning...

Words: 1605 - Pages: 7

Scholarship Letter Sample

...Scholarship Letter Name: As long as I remember myself, I was interested in the way things around me worked. When I was a little child, as my parents keep telling me that, I was constantly taking apart toys and other things I was able to lay my hands on. When I was asked why I did it for, I answered: “To know how to repair them when they break”. Although I am not very sure about the reality of this occasion, I tried to make this idea the principle of my life. Although am a disabled (having Polio disease) and using a wheelchair since I started going to kindergarten, at school I participated in all activities, clubs and societies that had anything to do with engineering, computer sciences and electronics. By the end of my school years, I understood that it was Electronics Technology that was my greatest passion. Electronics Technology is the field of science that has completely changed our lives in a period of time less than several decades, creating the picture of the world that is completely different from what we have been used to for millennia. And I am very eager to take part in this changing. In fact, my plan is to get the Bachelor of Electronics Engineering degree and I will use my unique ability gain through school, work, and community outreach to unite the talents of people with different backgrounds and cultures, thereby enhancing the society’s image and public relations, both nationally and internationally. Dear scholarship committee, you can help me to......

Words: 276 - Pages: 2

Sample Letters

...Sample Letter to Potential Employers Explaining Your History You must write a letter that fits your specific situation and criminal history. This sample may be helpful if you do not have an extensive criminal history. (Date) (Name of hiring manager) (Company) (Address of company) Dear (Name of hiring manager): I have applied for a position as a XXXXX with your company. I anticipate that you may have some concerns about my criminal history, so I wanted to explain the report to you. I have obtained a copy of my official criminal history from the Georgia Crime Information Center (GCIC), and I am willing to provide you with a copy. I was arrested in 2000 for two misdemeanor charges. The charges were Giving False Name and Willful Obstruction. Both charges were nolle prossed, which means that the charges were dismissed. I am in the process of having this charge expunged (restricted) from my record. I do have one misdemeanor conviction. In 2002, I pled nolo contendere (no contest) to misdemeanor Simple Battery. I received 12 months of probation for this charge and attended anger management counseling, which I successfully completed. I made a mistake, but I have moved on with my life. In summary, I have only been convicted of one misdemeanor and that incident occurred over ten years ago. I have worked hard on moving forward with my life in a positive manner. Thank you for considering this information. If you have any questions, please feel free to contact me at XXX-XXX-XXXX......

Words: 812 - Pages: 4

Sample Letters

...Montessori School 15 Main St. Kamloops, BC V2A 7B5 Our ref: #223 Dear Mr. Davis: Outstanding Invoice Our records show that you have an outstanding balance dating back to January, 200-. Your January invoice was for $445.00 and we have yet to receive this payment. Please find a copy of the invoice enclosed. If this amount has already been paid, please disregard this notice. Otherwise, please forward us the amount owed in full by March 1st, 20--. As our contract indicates, we begin charging 5% interest for any outstanding balances after 30 days. Thank you in advance for your cooperation. We hope to continue doing business with you in the future. Sincerely, Maria McPhee Maria McPhee Accountant Enclosure: Invoice #223 Resignation Letter 22 Tufton Street London, SW1P 3TL Tel: 020 7593 1760November 1st, 2007Josie Waters Fielders Pharmacy 14 Broadway London, SE1 7DGDear Mrs. Waters,I am writing to provide formal notice of my resignation from Fielders Pharmacy. My last day will be November 14th, 2006.I trust that two weeks is sufficient notice for you to find a replacement for my position. I would be pleased to help train the individual you choose to take my place.Thank you for employing me for the past three years. My experience as clerk, supervisor, and floor manager has been very positive and I'm confident that I will use many of the skills I have learned at Fielders in the future.If you have any concerns, please contact me at my personal email address.All......

Words: 281 - Pages: 2

Sample Audit Letter

...attached. These provisions will be restated in my audit report which will be in the form approved by the Australian Tax Office (ATO). 3. Report on Significant Matters In addition to my opinion on the financial report, I will report any material weakness in the fund’s system of accounting and internal controls, which come to my notice. I will also report any matter as designated by specific reporting responsibilities and requirements under Sections 129 and 130 of the SIS Act. This will be in the form of an ‘Audit Management Letter’ and any prescribed ATO forms. 4. Confidentiality and Quality Control The conduct of my audit in accordance with Australian Auditing Standards is subject to strict confidentiality requirements. My audit files may, however, be subject to review as part of the quality control review program of the Institute of Chartered Accountants in Australia, which monitors compliance with professional standards. I advise that by signing this letter you acknowledge that if requested, my audit files relating to this audit may be made available under this program. Should this occur, I will advise you. The same strict confidentially requirements apply under this program as apply to me as your auditor. 5. Tax Returns and Financial Advice This engagement does not include services relating to Tax Returns or Financial Advice which will be provided by your Accountant or other appointed advisors. Any advice provided at the conclusion of the audit will be......

Words: 2060 - Pages: 9

Cover Letter Sample

...COVER LETTER SAMPLE Maxwell Smart 321 Hollow Lane Lawrenceville, NJ 08648 609-555-1212 December 6, 2006 Mr. Joseph Alter Audit Manager Defense Contract Audit Agency 10 Melrose Avenue Suite # 200 Cherry Hill, NJ 08003-3696 Dear Mr. Alter: I am writing to apply for an Auditor Intern position at Defense Contract Audit Agency, which you are currently seeking to fill through your recruitment on the USAJOBS website. Enclosed is my résumé, which describes my academic and professional experiences to date. As my résumé details, I completed my undergraduate studies at the State University of New York at Stony Brook. I am currently pursuing a Master in Accountancy and Master in Business Administration at Rider University. I have had significant experience in the auditing field, first at Orbitex Fund Services preparing mutual funds for audit, and then at Resources for Human Development where I audited employee timesheets. In addition, I have completed several courses in auditing including Fraud and Forensics Accounting and Principles of Auditing and Practices. I believe that my academic background along with my professional experiences provide a solid foundation for your auditing position. Thank you for your time and consideration. I look forward to speaking with you in the near future. Please note: As my résumé reflects I have acquired a myriad of experiences in the professional world. This has been attributed partly to the......

Words: 262 - Pages: 2

Sample Cover Letter

...|Macro Features |Job Application Cover Letter |Micro Features | | |Dear Mr. Wong, | | | | | | | |Application for the Post of Audit Assistant | | | | | | | |I would like to be considered for the post of Audit Assistant with Grant Thornton Byrne. This| | | |career opportunity came to my attention from an advertisement at the Career Resource Centre | | | |of City University on 14 December 1999. | | | | | | | |In July 2000, I will graduate with a Higher Diploma in......

Words: 335 - Pages: 2

Sample Vendor Letter

...September 20, 2011 TO WHOM SOEVER IT MAY CONCERN Re: Verification of End user of H-1B Beneficiary's Services. Beneficiary: ___________________ This letter confirms that ______________is and end user of Beneficiary's services as a subject matter expert in the position of SAP Consultant. We, __________ (Vendor Name) contracted for the beneficiary's services with her employer, _________________________ to provide services to the end user, _____________________. Responsibilities in this position are sufficiently complex so as to require the services of H-1B specialty worker. The minimum educational requirement for this position is a Bachelor's degree or its Equivalent in the related field of study. As a SAP Consultant, her job duties include but not limited to: • Work with Customer Solutions lead and business personnel to understand various human resource related business processes, such as Organizational Management, Personnel Administration, Payroll, Time Evaluation/CATS, Compensation and interfaces, and provide the technology to support these processes. • Based on requirements submitted by the business, develop detailed functional and technical specifications for changes to the SAP ECC system. • Primary responsibility for incident management and resolution for area of responsibility. • Understand and follow all relevant standard Client's IT processes and procedures. Perform configuration for the HR SAP modules of Payroll, Time......

Words: 468 - Pages: 2

Kem·Hassawee | Why “software as a service” is going to dominate the next several years in information management. | Ashampoo Burning Studio 20 Portable