Essay
Below is a sample of the auditor's opinion section of a standard audit report for Gawronski's Hockey Manufacturing Company, a private company.There are two errors in this report.Describe the errors.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Gawronski's Hockey Manufacturing Company as of December 31, 2022 and 2021, and the results of its operations and its cash flows for the years then ended in accordance with auditing standards generally accepted in the United States of America.
Keith Christy, Partner
Adrian, Michigan
February 15, 2023
Correct Answer:

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Opinion
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In our opinion the financial sta...
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