Audit

We examine financial data with an objective of expressing an opinion regarding the fairness with which a financial statement presents, in all material respects, financial position, results of operations, and cash flows conforming to Generally Accepted Accounting Principles (GAAP).  Our report may express or disclaim an opinion, and identify circumstances in which applicable principles have not been consistently observed in the preparation of financial statements.  An audit includes review of internal controls, tests and verification of data, and other activities deemed necessary by the auditor to form an opinion.