You are preparing for the final exit meeting with Anthony's Orchard. You have probably met with management at various stages throughout the audit. Now it is time to meet with the senior management and the board to review and provide the audit findings and conclusions. You will also need to outline any concerns so management can develop action steps to eliminate those concerns.

Write a paper that incorporates the following information:

• Given the limited information from previous weeks, what kind of opinion would you give to Anthony's Orchard?
• Depending on the complexity of the company, regulatory compliance may also involve one or more auditors. These may include an outside or independent accounting firm and/or local, state, and federal agencies. Evaluate the impact of involving additional auditors, outside auditors, or government agencies in regulatory compliance.
• As you prepare, think about the entities that could be involved in the auditing process. What are their roles in auditing Anthony's Orchard?
• How would Anthony's Orchard build transparency into their governance and compliance systems?
• What are the roles of management and the board? What controls have been put in place to comply with the Foreign Corrupt Practices Act (FCPA) to prevent bribery and corruption?
• Which regulatory agencies and which rules and regulations would be part of the overall management of compliance for Anthony's Orchard?