Auditing Introduction Letter To Apollo Shoes, Inc.

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Auditing Introduction Letter Justin A. Miller ACC 546 Monday, November 19, 2012 Instructor: Scott Phillips Auditing Introduction Letter To: Apollo Shoes, Inc. From: Miller Consulting Apollo Estimated Shoes, Inc. First, I want to thank you for the opportunity to explain some important points related to our firm and the services it provides. Also before we would like to explain that audit means "the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria." (Arens, Elder, Beasley, 2006). Anderson, Olds, and Watershed has a successful audit approach, and as auditor of this firm we ensure that there is enough evidence to be audited, as this control testing of enterprise IT environment, test procedures…show more content…
The three requirements to meet standards for services provided, are based on generally accepted auditing standards. The first requirement is that the general rules are adequate technical training and competition, regardless of the attitude of mind, and due professional care. Adequate technical training and proficiency states that auditors should have the training, experience and continuing education, the mental attitude that auditors are required to maintain an independent mind, and due professional care requires auditors to perform their duties diligently . The second requirement is the level of fieldwork consisting of adequate planning and supervision, adequate knowledge of internal control, and sufficient competent evidence. Proper planning and supervision requires an audit be planned and supervised by inexperienced workers, who have an understanding of internal control which is important because it is internal controls to safeguard the records and producing reliable and
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