Essay
Complete the key words,names,and phrases in the following accountant's report on a review of financial statements (balance sheet and statements of income,comprehensive income,retained earnings,and cash flows)of a nonissuer.
We have ___________ the accompanying _____________ of Dandy Company as of December 31,2012 and 2011,and the _____________________________________ ___________________________.A review includes primarily applying ________ _____________ to management's ______________ and making ________________ __________.A review is substantially ____________________ than an audit,the objective of which is the ___________________ regarding the financial statements ___________________.Accordingly,we _____________________________.
_______________ is responsible for the ____________________________ of the financial statements ______________________________________________ and for designing,implementing,and __________________________ relevant to the preparation and fair presentation of the financial statements.
Our responsibility is to ___________________ in accordance with ____________ _____________________________________ issued by the American Institute of Certified Public Accountants.Those standards _________________________ to obtain _______________ that there are _____________________ that should be made to the financial statements.We believe that the ___________________ provide a ___________________ for our report.
Based on our review,we are ________ of any ________________ that should be made to the accompanying financial statements in order for them to be in ____________ ________________________________.
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