1. In your own words (50-100 words), describe what a Comfort Letter is in very general terms. Feel free to Google the term as well, but please cite, reference and attach a PDF copy of all sources. Your target explanation is a peer accounting student. 2. In what way is a comfort letter issued by a CPA similar to an audit and in what was is it different? 3. Please share an insight with me, i.e. something you found interesting while reading Nolan and Hardin (2018) or any other source you cited in part 1. 4. Please list any additional references in alphabetical order Noland, Thomas G, and Hardin, J. Russell (2018). A Closer Look at Comfort and Verification Letters. Journal of Corporate Accounting & Finance 29 (1), January, 80-88.