Insert details of each such deficiency found. I [found/did not find] evidence indicating that a report issued by the firm may have been inappropriate. Insert details of evidence indicating the possibility that an issued report may not have been appropriate. I [found/did not find] evidence that engagement procedures required either by standards or the firm were not performed. Insert details of evidence indicating that required procedures were not performed including a reference to the requirement. I have reported all deficiencies found in the course of my review to the partner(s) responsible for the system of quality control in the firm. For files reviewed, I have completed the appropriate file inspection checklists and these are attached to this report as appendices.
Insert details of each such deficiency found. I [found/did not find] evidence indicating that a report issued by the firm may have been inappropriate. Insert details of evidence indicating the possibility that an issued report may not have been appropriate. I [found/did not find] evidence that engagement procedures required either by standards or the firm were not performed. Insert details of evidence indicating that required procedures were not performed including a reference to the requirement. I have reported all deficiencies found in the course of my review to the partner(s) responsible for the system of quality control in the firm. For files reviewed, I have completed the appropriate file inspection checklists and these are attached to this report as appendices.