Presented Below Is an Independent Auditor's Report for a Private

question 139

Essay

Presented below is an independent auditor's report for a private company prepared by the firm of Harrington and Perry, LLP.
Auditor's Report
To the president and management of EPM, Inc.
We have examined the accompanying balance sheets and statements of income, retained earnings, and cash flows of EPM, Inc., as of December 31, 2012 and 2011. We performed our examination in accordance with auditing standards generally accepted in the United States of America and examined, on a test basis, evidence supporting the accounting principles used and estimates made by management.
In our opinion, the financial statements referred to above accurately present the financial position of EPM, Inc., in conformity with generally accepted accounting principles.
Harrington and Perry, LLP
December 31, 2012
Other information:
EPM, Inc., is a for-profit corporation and publishes comparative financial statements for distribution to shareholders, potential investors, and the general public. The client has a calendar year-end. For the most recent audit, the auditor completed all significant fieldwork on March 5, 2013 and issued the audit report on March 16, 2013. During 2012, EPM changed its method of depreciating long-term assets and properly reflected the effect of the change in the current year's financial statements, restated the prior year's financial statements, and properly discussed the change in a footnote (Note 4) to those statements. The auditors are satisfied that the change was preferable.
Required:
Consider all the facts given and rewrite the complete auditor's report, including report title, address, body of report, name of firm, and audit report date.

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Definitions:

Cardiac Bypass Surgery

A surgical procedure to create a new pathway around blocked arteries to improve blood flow to the heart, often performed to treat coronary artery disease.

Celiac Disease

An autoimmune disorder where ingestion of gluten leads to damage in the small intestine, impairing nutrient absorption.

Tertiary-Level Interventions

advanced medical treatments and procedures that are utilized after primary and secondary prevention methods, typically involving specialized and highly complex care.

Dietary Restrictions

Limitations on the intake of specific foods or nutrients for health, religious, ethical, or cultural reasons.