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One of the great resources for auditors is the SEC's Electronic Data Gathering, Analysis and Retrieval (EDGAR) system database at www.sec.gov. Issuers file SEC-required documents

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One of the great resources for auditors is the SEC's Electronic Data Gathering, Analysis and Retrieval (EDGAR) system database at www.sec.gov. Issuers file SEC-required documents electronically. The SEC makes this information available on its web page. Required: The following are the largest five companies in the United States, based on the Fortune 500, along with their ticker symbols. After accessing the EDGAR database, download copies of auditors' reports from the Form 10-K filings and complete the following table (Walmart has been done as an example). (Hint: Search the 10-K filing by using the key word "independent," as in Report of Independent Registered Public Accounting Firm.) Use the following responses in completing the table. Report on Financial Statements: Type of Opinion (Unqualified, Qualified, Adverse, Disclaimer) and any additional matters discussed in report Report on ICFR: Type of Opinion (Unqualified, Adverse, Disclaimer) and any additional matters discussed in report Form of Reports: Combined or Separate Auditor: Identify Name of Firm Tenure: Year in which firm began serving as auditor

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