a. List the purpose of each of the first three paragraphs.

Introductorys Paragraph. The introductory paragraph should

include:
a. The name of the entity whose financial statements have
been audited
b. Statement that the financial statements have been
audited
c. The title of each of the financial statements audited
including the date and period covered by the financial
statements
d. The summary of significant accounting policies and
explanatory notes
Managements Responsibility for the Financial Statements. This
section should describe managements responsibility for the
preparation and fair presentation of the financial statements in
accordance with applicable financial reporting framework. Also, it
describes the design, implementation and maintenance of such
internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement,
whether due to fraud or error.
Audiors Responsibility

b. Why is the final paragraph included? The auditors report should include
auditors opinion to state the statements are presented fairly in all material
aspects in accordance with the applicable financial reporting framework.
c. What is the date on which the auditor obtained sufficient appropriate
evidence to support the auditors opinion? February 23, 2015
d. What type of audit opinion was issued on the financial statements?
Standard unqualified
e. What type of opinion was issued on the internal control over the financial
reporting?