The Economic Motive and Apparent Risk in an Attestation Engagement Following is an independent accountant's attestation report;

Independent Accountant's Report 

Crownhill Super Computers, Inc.

4500 Columbus Way 

Springfield, IL 62703 

We have examined the accompanying schedule computing the average post-purchase end-user support time supplied by Crownhill Super Computers, Inc., (the Schedule) to major purchasers for the period November 1, 1998, to October 31, 1999. Our examination was made in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included such procedures as we considered necessary in the circumstances. Our responsibility is to express an opinion on the Schedule.

In our opinion, the Schedule presents, in all material respects, the average post purchase end-user support time supplied by Crownhill Super Computers, Inc., to major purchasers for the period November 1, 1998, to October 31, 1999.

This report is intended solely for the information and use of the management of Crownhill Super Computers, Inc., and should not be used for any other purpose.

Hemphill & Noyes, LLP

Required:

1. Discuss the intuition—the economic motive—underlying the engagement.

2. What risks do you see accruing to Hemphill & Noyes from the wording of the report?