. and We conducted our audits in accordance with generally accepted auditing standards (Comment 1. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of all (Comment g) misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. int erences Critical Audit Matters The critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts that are material (Comment h) to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. Ying and Company CPAS (Commenti Phoenix Arizona (Comment Respond as to the accuracy of the following comments made by a reviewer of the report Reviewer's Comments Comment is Correct (yes or no) e b The report should not include the word "Registered." The report must also be addressed to management The report should say in "all material respects" d. The basis for opinion section should precede the opinion section "Reasonable assurance should be replaced by "an opinion f "Generally accepted auditing standards" should be replaced by the standards of the PCAOB "All' should be replaced by "material "Accounts that are material" should be replaced by "accounts or disclosures that are material" "Ying and Company" should be replaced with "Howard mythe," the engagement partner e g h 1 Prev Neur