At this time of holidays and family, we at Profalbrecht (meaning me with all my hats: professor, teacher, advisor, mentor, writer, accounting theorist, commentator, accountant, auditor), send you well wishes and season’s greetings.
December 24, 2010
We have audited the accompanying greeting card of The Summa (the Blog) as of December 24, 2010. The greeting card is the responsibility of the Blog’s management. Our responsibility is to express an opinion on the greeting card based on our audit.
We conducted our audit in accordance with greeting standards of the Public Company Greeting Cards for Accountants Oversight Board (PCGCAOB). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the greeting card is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and sincerity underlying the sentiments expressed in the greeting card. An audit also includes assessing the holiday greetings used and significant expressions made by management, as well as evaluating the overall greeting card presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the greeting card referred to above presents fairly, in all material respects, the holiday sentiments position of The Summa at December 24, 2010, in conformity with U.S. generally accepted greeting accountability principles (GAGAP).
We also have audited, in accordance with the standards of the Public Company Greeting Cards for Accountants Oversight Board (PCGCAOB), the Blog’s internal control over holiday sentiments as of December 24, 2010. Our report dated December 24, 2010, expressed an unqualified opinion thereon.
For an example of what a holiday greeting card for a law firm looks like, in all its legalese, click here.
Debit and credit – – David Albrecht