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<br />BKlillSCH~LLING LTD. <br /> <br />CONSULTANTS AND CERTIFIED PUBLIC ACCOUNTANTS <br /> <br />July 10, 2002 <br /> <br />Dean R. Ager, CPA <br />Thomas LSykes, CPA <br />Michael S. Altman, CPA <br />WIlliam]. Gravelle, CPA <br />Deborah]. Medlin, CPA <br />Daria R. Benoit, CPA <br /> <br />To the Partners <br />Abdo, Eick & Meyers, LLP <br /> <br />We have reviewed the system of quality control for the accounting and auditing practice of Abdo, Eick & <br />Meyers, LLP (the firm) in effect for the year ended May 31, 2002. .A system of quality control <br />encompasses the firm's organizational structure and the policies adopted and procedures established to <br />provide it with reasonable assurance of conforming with professional standards. The elements of quality <br />control are gescribed in the Statements on Quality Control Standards issued by the American Institute of <br />Certified Public Accountants (AI CPA). The design of the system and compliance with it are the <br />responsibility of the firm. Our responsibility is to express an opinion on the design of the system, and the <br />firm's compliance with the system based on - our review. <br /> <br /> <br />Our review was conducted in accordance with standards established by the Peer Review Board of the <br />AICPA'ln performing our review, we obtained an understanding oft~e~ystem o[quality control for the <br />firm's accounting and auditing. practice. In addition, wetestedcompliam:::e with the-firm's quality control <br />policies and procedures to the extent we considered appropriate. These tests covered the application of <br />the firm's polfcies and procedures on selecteq engagements. Because our review was based on <br />selective tests, it would not necessarily disclose all weaknesses in the system of quality control or all <br />instances of lack of compliance with it. <br /> <br />Because there are inherent limitations in the effectiveness of any system of quality control, departures <br />from the system may occur and not be detected. Also, projection of any evaluation of a system of quality <br />control to future periods is subject to the risk that the system of quality control may become inadequate <br />because of changes in conditions, or because the degree of compliance with the policies or procedures <br />may deteriorate. <br /> <br />In our opinion, the system of quality control for the accounting and auditing practice of Abdo, Eick & <br />Meyers, LLP in effect for the year ended May 31, 2002, has been designed to meet the requirements of <br />the quality control standards for an-accounting and auditing practice established by the AICPA and was <br />complied with during the year then ended to provide the firm with reasonable assurance of conforming <br />with p'rofessional standards. <br /> <br />EJboJ~~ <br /> <br />600 Wells Fargo Center' 230 West Superior Street. Duluth, MN 55802'1953 . Phone 218.722-4705 . Fax 218.722.8589 <br />807 Cloquet Avenue . Cloquet, MN 55720.1677 . Phone218.879.1503. Fax 218.879.6240 . <br />Suite 228 . 1225 Tower Avenue. Superior, WI 54880 . Phone 715.394-6621 . Fax 715'394-5629 <br />www.eikill.com <br />