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Part A. Audit Reports For each of the following circumstances, provide the appropriate audit report. A Number each report same page of the report Present

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Part A. Audit Reports For each of the following circumstances, provide the appropriate audit report. A Number each report same page of the report Present all elements of the report including your signature and indicate the type of report (i.e. qualified- scope limitation) on the B Underline or bold the parts of the reports that differ from the standard unqualified audit report. All audit reports cover two years unless indicated. Your audit report should be dated March 22, 2019 (you can assume we are reporting on the 2018 fiscal year). C. Prepare reports and label "Report A-Independent Auditor's Reports" or "Report B-Report of Independent Registered Public Accounting Firm." Prepare the following reports using the (Report A) or (Report B) format as indicated 8. The auditors of Fractured Company did not audit the financial statements of Fictional Company, a wholly-owned subsidiary located in Sedona, Arizona. Fictional's financial statements were audited by other auditors and reflect total assets of $22,000,000 (25% of total assets) and $19,000,000 (22% of total assets) as of December 31, 2018 and 2017, respectively The total revenues amounted to $40,000,000 (18%) and $36,000,000 (16%) for the years ending. After reviewing the work of the other auditors, the principal auditors were satisfied with the work of the other auditors, however, they believed that acceptance of complete responsibility for engagement would not be prudent. (Report A) 9. The Hatiess Company had been audited by other auditors covering last year's financial statements. The prior year's report was unqualified and dated March 15, 2018. The successor auditor will refer to last year's unqualified opinion and provide an unqualified opinion for the current (2018) year. (Report A) Part A. Audit Reports For each of the following circumstances, provide the appropriate audit report. A Number each report same page of the report Present all elements of the report including your signature and indicate the type of report (i.e. qualified- scope limitation) on the B Underline or bold the parts of the reports that differ from the standard unqualified audit report. All audit reports cover two years unless indicated. Your audit report should be dated March 22, 2019 (you can assume we are reporting on the 2018 fiscal year). C. Prepare reports and label "Report A-Independent Auditor's Reports" or "Report B-Report of Independent Registered Public Accounting Firm." Prepare the following reports using the (Report A) or (Report B) format as indicated 8. The auditors of Fractured Company did not audit the financial statements of Fictional Company, a wholly-owned subsidiary located in Sedona, Arizona. Fictional's financial statements were audited by other auditors and reflect total assets of $22,000,000 (25% of total assets) and $19,000,000 (22% of total assets) as of December 31, 2018 and 2017, respectively The total revenues amounted to $40,000,000 (18%) and $36,000,000 (16%) for the years ending. After reviewing the work of the other auditors, the principal auditors were satisfied with the work of the other auditors, however, they believed that acceptance of complete responsibility for engagement would not be prudent. (Report A) 9. The Hatiess Company had been audited by other auditors covering last year's financial statements. The prior year's report was unqualified and dated March 15, 2018. The successor auditor will refer to last year's unqualified opinion and provide an unqualified opinion for the current (2018) year. (Report A)

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