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A Sample Engagement Letter—EarthWear Clothiers
Willis & Adams, P.C.
Boise, Idaho April 1, 2015 Mr. Chad Simon Chair, Audit Committee EarthWear Clothiers P.O. Box 787 Boise, Idaho 83845
Dear Mr. Simon:
The purpose of this letter is to confirm our understanding of the terms of our engagement as independent accountants of EarthWear Clothiers (the “Company”).
Integrated Audit of the Financial Statements and Internal Control Over Financial Reporting—Services and Related Report We will perform an integrated audit of the consolidated financial statements of the Company at December 31, 2015, and for the year then ending and of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2015. Upon completion of our audits, we will provide you with our audit report on the audit work referred to above. If for any reason we are unable to complete our integrated audit or are unable to form or have not formed an opinion, we may decline to express an opinion or decline to issue a report as a result of this engagement.
In conjunction with the financial statement audit, we will perform reviews of the Company’s unaudited consolidated quarterly financial statements for each of the first three quarters in the year ending December 31, 2015, before the Form 10-Q is filed. These reviews will be conducted in accordance with standards established by the Public Company Accounting Oversight Board (PCAOB), and are substantially less in scope than an audit. Accordingly, a review may not reveal material modifications necessary to make the quarterly financial informa- tion conform with generally accepted accounting principles. We will communicate to the audit committee and management any matters that come to our attention as a result of the review that we believe may require material modifications to the quarterly financial information to make it conform with accounting principles generally accepted in the United States. If for any reason relating to the affairs or manage- ment of the Company\