EPM, Inc., is a private manufacturing company with a calendar year-end. Their financial statements include a balance sheet, a statement of income, a statement of cash flows, and a statement of stockholders' equity. For the most recent audit, Harrington and Perry, LLP, audited the 2011 and 2012 financial statements. The auditors completed all significant fieldwork on March 5, 2013, and issued the audit report on March 16, 2013.

Required:

Consider all the facts given and write the standard unqualified auditor's report, including all eight sections of the report.