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Even though I would like to support you and your efforts to reduce pollution caused by
your operations, I cannot attest to your accomplishments as you would like me to. Attesting to
your financial statement follows standards that have been set forth for such activities. Generally
accepted accounting principles were established for such functions and we provide a professional
opinion based on those standards. Since there are no such standards set for evaluating your
pollution program and its effectiveness, we have nothing to guide us. Standards and policies
would have to be established. We can evaluate numbers, but we can’t just attest to subjective
information. We would need to evaluate every company that has waste reduction programs to be
able to say that you have the best one. Even then “best” can be a subjective word
One alternative would be for you to establish a few key areas that we can quantatively
evaluate. We can than evaluate your statements and attest to the fact that your specific statements
are valid. You may want to state how much waste is being created by your operations, and then
we can even re-evaluate in a certain time period and show a reduction in waste.. Please think
over this option and let me k now if you would like to move forward with this type of service.
Bart James ...
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This note was uploaded on 01/10/2012 for the course ACC 435A taught by Professor Hathcock during the Winter '11 term at National.
- Winter '11