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<br />..- <br /> <br />, <br /> <br />. Eii<Iu6Sa-uLLING'LTD. <br /> <br />C0NSU1.TANTS AND CERTIFIED PUBLIC ACCOUNTANTS <br /> <br />July 10, 2002 <br /> <br />.1 <br /> <br />Dean R AgfI, CPA. <br />Thomas LSykes. QPA <br />MichaelS. Altman, CPA. <br />William]. Gravelle, CPA. <br />DeborahJ.Medlin, CPA <br />Darla, R. Benoit, CPA. <br /> <br />To the Partners' , <br />Abdo. Elck & Meye~, LLP <br /> <br />We have reviewed the system of quality control for the accountin.g and auditing pra~ce of Alida: Eick & <br />- Meyers, LLP (the firm) hi effect for th~ year endEKJ May 31, 2002. .A system of quality control ' <br />encompasses the firm's organ~tio.nal structure and the policies adopted and pfo&e~ures establisf:1ed to <br />provide It with re~sonable assurance of conforming with profflSsional standards. The elements of quality <br />control are Qescribed in the Statements on Quality. Control Standards issued by the Alrierican Institute of <br />'~r1Ifled Public Accountants (AICPA). 'The,design of the system an:cJ compliance with it arettie <br />responsibility of the firm. Our responsibility Is to.express an opinion on the design of the system, and the <br />finn's compliance with the system based on' our review. <br /> <br />Our review. Was conduqied in 'accordance with standa~ds established by the Peer ReView Board of the <br />AlCPA In performing our rev.!ew, we obtained an understanding of the syste.m Of quality control for ~e <br />firm's accounting an~ auditing. practice. In addition, we tested compliance with ttl~ firm's quality control <br />policieS and procedures to the ,extent we consldereCi appropriate. TheSe tests covered the application of <br />the firm's poltcies and pro.cedures on selected engagements: Because our review,was based on .' <br />selectIVe tests, It would not necessarily dis~ose all weaknesses In thEfsystem of q~ality cOntrol or all <br />Instances of laplc of compliance with it. <br /> <br />Because there, are in"erent'limitations In the effectiveness of any system of quality cOntrol, departures. . <br />from the'system may OCCU~ and 110t be detected. Also, projection of any evaluation of a system of quality <br />control to futlJre periods Is subject to the risk. that the system of quality control may become Inadequat~. <br />because of changes In conditions, or because the degree of compliance with the pOlicies or procedures . <br />may deter:iorat~. . <br /> <br />In our opinion: the syst~m of.quallty control for the accounting and auditing practice ofAbdo, Elck & <br />Meyers. LLP In effect for the year ended May 31. 2002, has been designed to meet the requirements of <br />~e quality control s~ndards for an. accounting and' auditl~g praCtice estabDshed by tfle AfCPA and was <br />complied with during the year then ended to provide the firm with reasonable assurance. of conforming <br />with professlonal'standards. <br /> <br />- ~"':D'::;"'"--' :~. .~"":_,-~,.,, ':'.iffi'~' <br />.' ,. . ~ 1,' . ~ v' 1 .... \, , , <br />- .. - -' ~ <br /> <br />. . <br /> <br />. . <br /> <br />6OOWel1sFargoCenter'230WestSuperiorStreet; Duluth, MN 55802.l953 . Phone218'722-470f. Fax 218.722.8589 <br />807Qoquet Avenue . d.oquet, MN 5'jf2(H6T/ . Pholie 218.87901503 . Fax 218.879,6240 <br />Suite 228 .1225 Towa' Avenue. Superim; .WI 5i88O . Phone 715-39+662l. Fax 715-39+5629 <br />www.eikillcom <br /> <br />