Determine which type of SSAE report was completed for your client. Justify the selected type of attestation engagement for your client. Summarize the SSAE steps that must be followed when conducting the selected type of attestation engagement for your client.

Categorize the attestation risks associated with your client$$s attestation engagement using the attestation risk model.

Evaluate the implications of the attestation risks associated with your client$$s attestation engagement.

"Super Sailors Corporation

A publicly traded company wants a review of their financial statements as of June $20,20$XX$,$ and $20$XX$,$

and the statements of cash flows for the six months ended June $30,20$XX$,$ and $20$XX$.$

Attention: Board of Directors; Stockholders

Super Sailors Corporation

We have reviewed the accompanying condensed balance sheet of Super Sailors Corporation and

subsidiaries as of June $30,20$XX$,$ the related statements of income for the three$-$month and six$-$month

periods ended June $30,20$XX$,$ and $20$XX$,$ and the statements of cash flows for the six months ended June

$30,20$XX$,$ and $20$XX$.$ These financial statements are the responsibility of the Company$$s management.

We conducted our reviews in accordance with standards established by the American Institute of

Certified Public Accountants. A review of interim financial information consists principally of applying

analytical procedures to financial data and making inquiries of persons responsible for financial and

accounting matters. It is substantially less in scope than an audit conducted in accordance with auditing

standards generally accepted in the United States, which will be performed for the full year with the

objective of expressing an opinion regarding the financial statements taken as a whole. Accordingly, we

do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should be made to the

accompanying financial statements as of June $30,20$XX$,$ and $20$XX$,$ and for the three$-$month and six

month periods then ended for them to be in conformity with accounting principles generally accepted in

the United States. $"$