There are some insufficient (inappropriate) sentences in this auditor’s report. First of all, the word “Independent” is omitted from the title of the auditor’s report.
In the introductory paragraph, the auditor’s report should refer to (that) these financial statements which are the responsibility of the company’s management and the auditor’s responsibility is to express an opinion on these financial statements based on their audit.
In the scope paragraph, the auditor’s should conduct the audit in accordance with auditing standards generally accepted in the United States if of America, not the Those standards are notestablished by the American institute of certified public. The report should state that the audit also includes assessing significant estimate made by management. Moreover, the report should add the sentence that the auditor believes that the audit have provides a reasonable basis for their opinion in the end of the scope paragraph.
In the explanatory paragraph, the report should refer to these financial statement are prepared on the income tax basis of accounting which is a comprehensive basis of accounting other than generally accepted accounting principles. There is an inappropriate sentence to state that these financial statements are not designed for those who do not have access to the partnership’s tax returns, so (therefore, ) this sentence should not appear state on in the report.
In the opinion paragraph, the report should state that the income tax basis of accounting described on Note A(這句話沒有動詞？) rather than the report is in conformity with generally accepted accounting principles applied on a consistent basis.