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CPCAF
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Report and LOC
example
System Reviews
Reports:
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Report templates
LOC Findings:
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Independence
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Acceptance / Continuance
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Personnel Management
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Engagement Performance
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Monitoring
Engagement Review
Reports:
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Report templates
LOC Findings:
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Modifying
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Non-Modifying
Report Review
-Report
examples
LOR Samples
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System reviews
- Engagement
reviews
Updated 2/13/2005
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Peer
Review Guide >
Report and
LOC Guide > Modifying Findings
Engagement Review Letters of Comments:
Sample Modifying Findings
Index to sample findings:
Reports not modified for OCBOA
Specific omitted material disclosures
Lack of independence not disclosed
Cumulative effect of omitted disclosures is material and not disclosed in the report
Inappropriate OCBOA balances used in the financial statements
Omission of the statement of cash flows is not disclosed in the report
Required financial statement formats for specialized industries are not followed
Failure of report to disclose omission of substantially all disclosures
How to create LOCs using these sample findings:
- Select a sample finding from the list above.
- Highlight, copy and paste the selection into your word processing document.
- Tailor the finding to fit the particular circumstances of the firm.
Peer
Review Guide >
Report and
LOC Guide > Modifying Findings
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