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For each of the types of reports attached, indicate the type of assurance that the independent accountant would provide. You are to assume that where

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For each of the types of reports attached, indicate the type of assurance that the independent accountant would provide. You are to assume that where an examination was made, the examination was conducted in accordance with appropriate standards. Use the following abbreviations in preparing your answer. TYPES OF ASSURANCES THAT MAY BE PROVIDED BY THE INDEPENDENT ACCOUNTANT Opinion OP Negative Assurance NA Other Assurance No Assurance NO 1. 2. 3. 4. 5. Condensed financial statements that have been derived from the full set of financial statements which were examined by the auditor. Compliance with contractual agreements for a client whose financial statements were not audited. Interim financial information presented separately from the client's audited financial statements. Financial statements prepared for use in another country, assuming the auditor complied with all necessary auditing standards. Elements, accounts, or items on which the accountant has performed procedures suggested by third party users. Financial statements prepared under the cash receipts and disbursements basis of accounting Selected financial data derived from the full set of financial statements which were not examined by the auditor. Financial statements prepared to comply with contractual agreements or regulatory provisions Nonfinancial statement data included in the client's registration statement. The client's financial statements and footnotes accompanying its financial statements. 6. 7. 8. 9. 10

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