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    I am still without power since the storm and I am having trouble with any research. All I have really is the text book and it is not that great. I finally found a friend out of state to get this typed for me. Is there anyway you might can help with this assignment? Deliverable length is 2 pages.

    AICPA professional standards provide uniform wording for the standard unqualified audit report. For each of the seven parts:

    List the specific report parts.
    Identify the contents of each part.
    Determine if a qualified opinion, adverse opinion, or a disclaimer of opinion would be issued for each of the above occurrences
    Write a brief statement with the appropriate wording.
    Assume the following occurred during the audit at CSSC:

    CSSC's management restricted the auditors by not allowing them to confirm the raw material receivables.
    Management members valued fixed assets at their replacement cost.
    The lead auditor was the nephew of a member of the board of directors.

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    Seven Parts of a Standard Unqualified Audit Report

    The seven parts of a standard unqualified audit report are the title, addressee, introductory paragraph, scope paragraph, opinion paragraph, name of auditor (CPA firm), and date of report. Following is a description of the contents of each part.

    1. Title - Public company reports are required to begin with a title that references the "Independent Registered Public Accounting Firm". Reports for nonpublic companies may contain titles such as "Independent Auditors Report, or "Report of the Independent Auditor".

    2. Addressee - This is the individual, group, entity, board of directors, and/or stockholders who retained the services of the auditor.

    3. Introductory Paragraph - This paragraph must state three things: "which financial statements are covered by the report, that the statements are the responsibility of management, and that the auditor has a responsibility to express an opinion" (Messier et al., 2006, p. 50).

    4. Scope Paragraph - This paragraph states what is involved in the audit. For public companies the scope paragraph states that the audit was performed in accordance with Public Company Accounting Oversight Board (PCAOB) standards, and for nonpublic companies it states that the audit was performed in accordance with generally accepted auditing standards (GAAS). The scope paragraph must also state "that the audit provides only reasonable assurance that the financial statements contain no material misstatements,...that an audit involves an examination of evidence on a test basis,...

    5. Opinion Paragraph - This paragraph expresses the auditor's opinion in regard to the fairness of the financial statements based upon evidence obtained through the audit.

    6. Name of Auditor - This is the name of the CPA firm that conducted the audit, along with a manual or printed signature of the auditor.

    7. Date of Report - This is "the date on which the auditor has completed all significant auditing procedures" (Messier et al., 2006, p. 52).

    Following is a real report copied from the 10-K filing for General Mills this year.

    The Board of Directors and Stockholders
    General Mills, Inc.:

    We have audited the accompanying consolidated balance sheets of General Mills, Inc. and subsidiaries as of May 25, 2008, and May 27, 2007, and the related consolidated statements of earnings, stockholders' equity and comprehensive income, and cash flows for each of the fiscal years in the three-year period ended May 25, 2008. In connection with our audits of the consolidated financial statements, we also have audited the accompanying financial statement schedule. We also have audited General Mills Inc.'s internal control over financial reporting as of May ...