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VERTICALS

1.- A FINANCIAL STATEMENT THAT PRESENTS AN ENTITYS

RESPONSIBLE PARTYS KNOWELDGE AND BELIEF .

EXPECTED FINANCIAL POSITION , RESULTS OF OPERATIONS , AND CASH FLOWS TO THE BEST OF THE

3.- A SERVICE THAT REQUIRES A CPA TO PERFOR INQUIRIES AND ANALYTICAL PROCEDURES TO PROVIDE A BASIS FOR EXPRESSING LIMITED ASSURANCE THAT NOT MATERIAL MODIFICATIONS ARE REQUIRED TO MAKE STATEMENTS . 5.-A LEVEL OF ASSURANCE THAT IS LESS THAN THAT AN AUDIT PROVIDES . .-FINANCIAL STATEMENTS THAT CONTAIN DATA FOR TWO OR MORE PERIODS . !.- A LETTER ISSUED BY A CPA FOLLOWING A REVIEW OF FINANCIAL DATA NOT COVERED BY A REPORT OF AN INDEPENDENT ACCOUNTANT . HORI"ONTALS #.- PRESENTING IN THE FORM OF FINANCIAL STATEMENTS DATA THAT ARE PROVIDED BY MANAGEMENT .

$.- FINANCIAL STATEMENTS THAT PRESENTS AN ENTITYS FINANCIAL POSITION , RESULTS OF OPERATIONS , AND CASH FLOWS TO THE BEST RESPONSIBLE PARTYS KNOWELDGE AND BELIEF , GIVEN ONE OR MORE HYPOTETHICAL ASSUMPTIONS . %.- FINANCIAL INFORMATION THAT MAYBE PUBLISHED IN A QUARTERLY REPORT OR INCORPORATED IN A NOTE TO AUDITED ANNUAL STATEMENTS . &.- KIND OF PRINTED FORMS OR SCHEDULES DESIGNED OR ADOPTED BY BODIES WITH WHOM FINANCIAL STATEMENTS ARE TO BE FILED .